M/S. Sri Venkateswara Industries vs. The State Of Andhra Pradesh
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Cause title — parties, addresses and appearances
Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned order passed by the 2 Number:ZA370423034744K Dt. 21.04.2023 nd Respondent in Reference cancelling the GST Registration of the Petitioner as illegal, arbitrary, without juri iction, and in violation of principles of natural justice, violative of Sec. 29 of GST Act, 2017 and set aside the same and consequently direct the Respondents to revoke the cancellation of GST Registration and to restore the same.
PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Petitioner: SRI Counsel for the Respondent Nos.1 & 2: GP FOR COMMERCIAL TAX The Court made the following: ORDER APHC010126712025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] WEDNE AY, THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 6662/2025 Between: ...PETITIONER M/s. Sri Venkateswara Industries AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner:
PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Peddibhotia Venkata Sai Rajesh, learned counsel appearing for the petitioner, and learned Government Pleader for Commercial Tax, appearing for the respondents. The petitioner herein was earlier registered under the Goods and Services Tax Act, 2017. The said registration was cancelled by an order dated
RRR,J & Dr. KMR.J the ground that the under challenge on continuous period of six months. The the ground that the said notice and opportunity being given to 01.04.2023. The said order is had not filed returns for a now petitioner petitioner challenges cancellation was the said order of cancellation on done without adequate the petitioner.
The learned Government and contends that adequate Pleader for Commercial Tax opposes notice and opportunity of hearing was the same given to the petitioner. would rely upon the order in W.P.No.18308 of 2024, and be disposed of in terms of the said learned counsel for the petitioner The 4. of this court, dated 16.10.2024, passed ,n submits that the present writ petitioner can order. said judgment, this writ petition is disposed of with Following the 5. the following directions.
The petitioner revocation of registration shall file an application for within two weeks from today. shall also file draft returns, which the petitioner proposes
The petitioner to file, in the event of the registration of the petitioner being restored before 28.03.2025. shall also deposit all taxes due, on or 3. The petitioner
The 2"^* respondent, who is the Registering shall receive the payment of 1 ina Authority-cum-Assigning such taxes, prior to considering „^uthority the application for revocation.
V consider the application of the petitioner for 5. The 2"'* respondent shall revocation and pass orders within a period of 15 days from the date of receipt of the application.
In the event of the 2 the registration of the petitioner file all returns due till that date.
In the event of any online, the same can be accept such manual filing. There shall be no order as to costs, sequel, pending miscellaneous applications, if any, shall stand respondent accepting the plea of the petitioner, shall be restored and the petitioner shall nd difficulty for the petitioner to file the application filed manually and the 2"^^ respondent shall As a M. SRINIVAS ASSISTANT REGISTRAf^ closed. ^ i ^ i , //// SECTION OFFICER To, . The Principal Secretary Revenue (CT) Dept., State of Andhra Pradesh, Velagapudi, Amaravati
The Assistant Commissioner (ST), Madanapally Circle, Kadapa Andhra Pradesh
One CC to Sri
Two CCs to GP for [OUT]
Three CD Copies. 1 Peddibhotia Venkata Sai Rajesh, Advocate [OPUC] Commercial Tax, High Court of Andhra Pradesh. ssb
HIGH COURT DATED:19/03/2025 ORDER WP.No.6662 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.