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Hotel Simhadri And Simhagiri vs. The Superintendent (Central Taxes)

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WP/23848/2024HC Andhra PradeshGSTCNR APHC01046189202406 February 2025Bench: R RAGHUNANDAN RAO,HARINATH.N6 pages
For Petitioner: SRI SRINIVASA RAO KUDUPUDIFor Respondent: SRI NAGARAJU NAGURU

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) FRIDAY, THE SEVENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT HON’BLE SRI JUSTICE R RAGHUNANDAN RAO . AND HON’BLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2384fi OF 2024 ■>» Between: M/s. Hotel Simhadri & Simhagiri, Rep. by its Proprietor, Mr. K. Rosappa Naidu, 46-19-13/A, Beside Bigbazar Lane, Dwarakanagar, Visakhapatnam - 530016 Andhra Pradesh ...PETITIONER AND 1. The Superintendent (Central Taxes), Visakhapatnam, Andhra Pradesh Dwarakanagar circle 2. State of Andhra Pradesh, Rep. by its Principal Secretary Revenue CT-II Department, AP Secretariat, Velagapudi, Amaravathi 3. The Union of India, Rep. by its Secretary (Finance) Ministry of Finance, North Block, New Delhi 110001 ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue any order or direction more particularly in the nature of Writ of Mandamus or any other appropriate writ or order Respondent in cancelling the Petitioners GST registration by order dated 29.12.2022 one direction declaring the action of the 1st contrary to the provisions of Section 29(2) of the Andhra Pradesh Goods and Service Tax Act, 2017, as illegal, arbitrary and in violation of principles of natural justice or and consequently direct the authorities to revoke the cancelation of GST registration and to restore the same in the interest of justice. lA NO: 1 OF 2024 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 suspend the operation of Form GST REG - 19 dated 29.12.2022 cancelling the registration of the Petitioner under the Andhra Pradesh Goods and Service Tax Act, 2017, pending disposal of the Writ Petition, in the interest of justice, as otherwise the Petitioner will be put to irreparable loss and hardship. Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI Counsel for the Respondent No.1: SRI NAGARAJU NAGURU Counsel for the Respondent No.2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI PASALA PONNA RAO (DEPUTY SOLICITOR GENERAL OF INDIA)

The Court made the following: ORDER

APHC010461892024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] FRIDAY, THE SEVENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 23848/2024 Between: Hotel Simhadri And Simhagiri ...PETITIONER AND The Superintendent Central Taxes and Others Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1.NAGARAJU NAGURU 2.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) ...RESPONDENT(S) The petitioner was earlier registered under the Goods and Service Tax Act, 2017. His registration was cancelled, by an order, dated 29.12.2024, with effect from 28.02.2021, on the ground that the petitioner had not filed returns for consecutive months.

2.

The petitioner has approached this Court being aggrieved by the cancellation of registration. It is the case of the petitioner that he could not agitate his rights and invoke alternative remedies on account of the Covid pandemic and his financial difficulties. The petitioner seeks restoration of his registration to enable the petitioner to file all the necessary returns and for payment of tax after proper assessment. 3. 2 In a similar circumstance, this Court, by an Order, dated 16.10.2024, in W.P.No.18308 of 2024, had directed the authorities to consider the restoration of the registration of the dealers subject to certain conditions.

4.

Following the said Judgment, this Writ Petition is disposed of with 5. the following directions: 1) The petitioner shall file a fresh application for revocation of the cancellation of the registration of the petitioner on or before 21.02.2025; 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 all taxes due on or before 21.02.2025; 4) The 1®^ respondent, who is the Registering Authority-cum-Assigning 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 1®‘ 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 1®* 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. ViJAYA BABU ASSISTANT REGISTRAR //// SECTION OFFICER To, ,1. The Superintendent (Central Tax^o Visakhapatnam, Andhra Pradesh '

2.

The Principal Secretary Revenue Velagapudi, Amaravathi (Finance) Block, New Delhi 110001 Dwarakanagar circle CT-II Department, AP Secretariat, Union of India, Ministry of Finance, North

4.

One CC to Sri Srinivasa Rao Kudupudi, Advocate [OPUC]

5.

One CC to Sri Nagaraju Naguru, Advocate [OPUC]

6.

One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India, ' High Court of A.P., [OPUC]

7.

Three CD Copies TF

HIGH COURT I ) DATED:07/02/2025 ORDER WP.No.23848 of 2024 2 1 FEB 2B25 | a^ . Curreiu a^cuon ^ / 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.