Shri Venkata Krishna Garapati vs. The Superintendent Of Central Tax
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Cause title — parties, addresses and appearances
Order passed in form GST REG-19 vide Ref No. ZA3701240023725 dated 03/01/2024 (Annexure P-1), for the Cancellation of the GST registration of the Petitioner without assigning any reason, is unconstitutional , against to the principles of natural justice and contrary to various precedentslaid down
in the subject matter and violative of Article 14, 300A and Article 19(1)(g) of the Constitution of India. Hence, the proceedings of the 1st Respondent are liable to be set aside and prayed for revocation of the Cancellation of the GST Registration. lA NO: 1 OF 2025 Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay the operation of the impugned order vide Reference Number: ZA3701240023725 dated 03.01.2024 (Annexure P-1) by the 1st Respondent Cancelling the GST registration subject to the disposal of WRIT Petition to immediately restore the GST registration certificate, in the interest of justice. Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA Counsel for the Respondent No.1: M/S. SANTHI CHANDRA Counsel for the Respondent No.2: DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.3: GP FOR COMMERCIAL TAX The Court made the following: ORDER
APHC010202992025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3535] WEDNE AY, THE TWENTY THIRD DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE B V L N CHAKRAVARTHI WRIT PETITION NO: 10448/2025 Between: Shri Venkata Krishna Garapati ...PETITIONER AND ...RESPONDENT{S) The Superintendent Of Central Tax and Others Counsel for the Petitioner; 1.ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX
The Court made the following Order: (per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner has approached this Court by way of the present Writ Petition challenging the cancellation of registration, dated 03.01.2024 bearing Reference No.ZA3701240023725, issued by the 1®* respondent. In a similar circumstance, this Court, by an Order, dated 2. t 16.10.2024, in W.P.No.18308 of 2024, had disposed of the Writ Petition with certain directions. Following the said Judgment, this Writ Petition is disposed of with 3. the following directions:
2 1) The petitioner shall file an application for revocation of the cancellation of the registration of the petitioner on or before 23.05.2025; 2) The petitioner shall also file draft returns which the petitioner proposes to file in the event of the registration of the petitioner being restored; 3) The petitioner shall also deposit ail taxes due on or before 23.05.2025; 4) The respondent, who is the Registering Authority-cum-Assignin g Authority shall receive the payment of such taxes prior to considering the application for revocation; 5) The 1®^ respondent shall consider the application of the petitioner for revocation and pass orders within 15 days from the date of receipt of the application; 6) In the event of the respondent accepting the plea of the petitioner, the registration of the petitioner shall be restored and the petitioner shall file all the returns due till that date; 7) In the event of any difficulty for the petitioner to file the application online, the same can be filed manually and the respondent shall accept such manual filing. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. M. SRINIVAS ASSISTANT REGISTRAR //// I SECTION OFFICER To,
The Superintendent of Central Tax, Tuni Range, Kakinada Division, D.No.3-16-6/6, Opp Municipal Elementary School, Markandeyarajupeta, Tuni, East Godavari 533401. 2. The Secretary (Revenue), Union of India, Department of Revenue, North Block, New Delhi.
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The Principal Secretary, Revenue Department, A.P. Secretariat, Velegapudi.
One CC to Sri Anil Kumar Bezawada Advocate [OPUC]
One CC to M/s. Santhi Chandra, Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India High Court of A.P. Advocate [OPUC]
Three CD Copies TF
HIGH COURT DATED:23/04/2025 ORDER WP.No.10448 of 2025 DISPOSING OF THE W.P., WITHOUT COSTS
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.