BharatTaxGST

M/S. Train Theme Restaurant Vizianagaram vs. The State Of Andhra Pradesh

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WP/8313/2025HC Andhra PradeshGSTCNR APHC01016235202501 April 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO6 pages
For Petitioner: M/s. JYOTHI RATNA ANUMOLUFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
i IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE SECOND 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: 8313 OF 2025 Between: M/s. Train Theme Restaurant Vizianagaram, Flat No. 501, 5'^^ Floor, Narayana Enclave, Ring Road, Vizianagaram, Andhra Pradesh, 535002, Represented by its Managing Partner, Edubilli Roja. ...PETITIONER AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (Commercial Taxes) Department, Velagapudi, Amaravati. 2. The Superintendent, Vizianagaram East, Office of the Superintendent of GST, Vizianagaram, Andhra Pradesh, 535002. ...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 a Writ of Mandamus, declaring the Show Cause Notice in Form GST REG-17/31 dated 05.04.2024 bearing reference ZA370424009389D, the Impugned Order dated 06.05.2024 bearing Ref. No. ZA370524007603R and the consequent cancellation of GST registration passed by the 2'^^ Respondent, as illegal, arbitrary, violative of principles of natural justice, the provisions of the CGST Act and APGST Act, applicable Rules and Circulars therein, and violative of Articles 14 and 19{l)(g) of the Constitution of India. Consequently, set aside the same. no. y"' lA NO: 1 OF 2025 ■ N, f .4' f >4?^"y Petition under Section 151 CPC praying that in the circumstances ^n the affidavit filed in support of the writ petition, the High Court may l^^pleased to suspend the Impugned Order dated 06.05.2024 bearing Ref No. ZA370524007603R and the consequent cancellation of GST registration passed by the 2^^ Respondent, and to direct the Respondents not to take any coercive steps against the Petitioner pursuant to these orders. Counsel for the Petitioner : M/s. JYOTHI RATNA ANUMOLU Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following: ORDER r

APHC010162352025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] WEDNE AY, THE SECOND 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: 8313/2025 Between: ...PETITIONER M/s. Train Theme Restaurant Vizianagaram, AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.JYOTHI RATNAANUMOLU Counsel for the Respondent{S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) Heard Smt. Jyothiratna Anumolu, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents. The present Writ Petition has been filed challenging the cancellation of registration of the petitioner under the Goods and Services Tax Act, '20J7, by an order dated 06.05.2024, on the ground of non-filing of the returns and non-payment of taxes. Aggrieved by the said order of cancellation

2.

W.P.No.8313of2025 dated 06.05.2024, the petitioner has now approached this Court, by way of the present Writ Petition. In a similar circumstance, this Court, by an order, dated 3. 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 4. the following directions: 1) The petitioner shall file an application for revocation. 2) The petitioner shall also file draft returns which he proposes to file in the event of the registration of the petitioner being restored. 3) The petitioner shall also deposit all taxes due on or before 23.04.2025. 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 petitioner for revocation and pass orders within 15 days from the date of receipt of the application. 6) In the event of the 2'^'^ 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.

N W.P.No.8313 of 2025 7) In the event of any difficulty for the petitioner to file the application be filed manually and the 2"^^ respondent shall r online, the same can accept such manual filing. There shall be no order as to costs. sequel, interlocutory applications pending, if any shall stand As a closed. A KJ.RAJA BASU ASSISTANT REGISTRAR //// ub^ SECTION OFFICER To,

1.

The Principal Secretary, Revenue (Commercial Taxes) Department, State of Andhra Pradesh, Velagapudi, Amaravati, Guntur District.

2.

The Superintendent, Vizianagaram East, Office of the Superintendentof GST, Vizianagaram, Andhra Pradesh, 535002. 3. One CC to M/s. Jyothi Ratna Anumolu, Advocate [OPUC]

4.

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

5.

Three C.D. Copies. Cnr ^-1

HIGH COURT DATED:02/04/2025 ORDER WP.No.8313 of 2025 1 1 AUG 2025 Co' O NXinrentSectioji^ 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.