Sai Rayalaseema Paper Mills LTD vs. The Chief Commissioner Of State Taxes

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WP/8807/2025HC Andhra PradeshGSTCNR APHC01016533202508 April 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO6 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE NINTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 8807 OF 2025 Between: M/s. Sai Rayalaseema Paper Mills Ltd, SRPML, Gondiparla, Kurnool, Kurnool District Rep. by its authorized representative Mr K Madhava Nagaraju ...Petitioner AND 1. The Chief Commissioner-of State Taxes, D. No. 12-468-4, NH-16 Service Road, Kunchanapally, Guntur District Andhra Pradesh - 522501 ' 2. The Goods and Services Tax Officer, Kurnool - II Circle, Kurnool 3. The State of Andhra Pradesh, Rep by its Principal Secretary Revenue (CT) Dept., Velagapudi, Amaravati - ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ,

Order or Direction, particularly one in the nature of WRIT OF MANDAMUS declaring the impugned order in FORM GST REG-19 passed by the 2nd Respondent in Reference Number ZA3711220036424 Dt. 03.11.2022 cancelling the GST more

Registration of the Petitioner as illegal, arbitrary, without juri iction. andTn violation of principles of natural justice, violative of Sec. 29 of GST Act, 2017 and set aside the same and consequently direct the Respondents revc^ the cancellation of GST Registration and to restore the Counsel for the Petitioner; SRI PEDDIBHOTLA VENKATA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order; to same. i' SAI RAJESH

F / ' /: 'aPHC010165332025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] ■bi- y WEDNE AY, THE NINTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 8807/2025 Between: Sai Rayalaseema Paper Mills Ltd ...PETITIONER AND The Chief Commissioner Of State Taxes and Others Counsel for the Petitioner: ...RESPONDENT(S) 1.PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent{S): 1.GP FOR COMMERCIAL TAX

2.

The Court made the following Order:(perHon'ble Sri Justice R. Raghunandan Rao) Heard Sri P. Venkata Sai Rajesh, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax respondents. appearing for the 2. The present Writ Petition has been filed challenging the ^®"9tion of registration of the petitioner under the Goods and Services Tax . by an Order, dated 03.11.2022, on the ground of non-filing of the Jt. 2017

2 RRR,J & Dr.KMRy^,^ W.P.No.8807 of it025^ Aggrieved by the said Order of returns and non-payment of taxes. Cancellation, dated 03.11.2022, the petitioner has by way of the present Writ Petition. now approached this Court,

3.

In a similar circumstance this Court, by an Order, dated 16.10.2024, in W.P.No. 18308 of 2024, had disposed of the Writ Petition with certain directions.

4.

Following the said Judgment, this Writ Petition is disposed of with the following directions; 1) The petitioner shall file an application for revocation. 2) The petitioner shall also file draft returns which the petitioner proposes to file in the event of fhe registration of the petitioner being restored. 3) The petitioner shall also deposit all taxes due on or before 30.04.2025. 4) The 2"-‘ respondent, who is the Registering Authority-cum-Ass igning Authority shall receive the payment of such taxes prior to considering the application for revocation. 5) The 2^^ respondent shall consider the application of the revocation and pass orders within 15 days from the date of the application. 6) In the event of the 2""^ respondent accepting the plea of the the registration of the petitioner shall be restored and the petitioner shall file all the returns due till that date. petitioner for receipt of petitioner

3 RRR,J & Dr.KMRJ W.P.No.8807of2025 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. A VENUGOPALA RAO ASSISTANT REGISTRAR //// % SECTION OFFICER To 1. The Chief Commissioner of State Taxes, D. No. 12-468-4, NH-16 Service Road, Kunchanapally, Guntur District Andhra Pradesh - 522501

2.

The Goods and Services Tax Officer, Kurnool - II Circle, Kurnool

3.

The Principal Secretary Revenue (CT) Dept., State of Andhra Pradesh, Velagapudi, Amaravati

4.

One CC to Sri. Peddibhotia Venkata Sai Rajesh Advocate [OPUC]

5.

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh[OUT]

6.

Three CD Copies GSC

HIGH COURT DATED:09/04/2025 ORDER WP.No.8807 of 2025 DISPOSING THE WP 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.