Andhra Pradesh State Police Housing Corporation Limited vs. The Superintendent Of Central Tax - Andhra Pradesh High Court, 07 January 2025

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATU (Special Original Jurisdiction) WEDNESDAY,THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO^ AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 30438 OF 2024 Between: Andhra Pradesh State Police Housing Corporation Limited, Represented by Pogaku Venkatarami Reddy, Its Managing Director, C-602, 6**^ ,7 Floor, Prime Hill crest, Vaddeswaram, Mangalagiri, Guntur, Andhra No.9440700927. th I’d- E-Mail Pradesh.522502 polhousel 00@gmail.co. Mobile ...PETITIONER AND 1. The Superintendent of Central Tax, Surya Rao Peta Range, Vijayawada Floor, near CGO Complex, 55-17-3, rd Division, Stalin Corporate, 3 Industrial Estate, Autonagar, Vijayawada 520 007. 2. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department, A.P. Secretariat, Velegapudi. ...RESPONDENTS- Petition under Article 22d^of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to prayed that A. The Hon'ble Court may be pleased to issue a writ more particularly in the form of Writ of Mandamus declaring the Proceedings of the 1 Respondent, Reference Number ZA371023010181 D dated 09.10.2023 (Annexure P-1), passed for Cancelling the GST registration is unconstitutional, against to the principles of natural justice and contrary to various precedents laid down in the subject matter and ^ > violative of Article^H, 300A and Article 19(1)(g) of the Constitution of India. Hence, the proceedings of the 1ST Respondent are liable to be set aside ' prayed for revocation of the Cancellation of the GST Registration^- . • » • ■i. if- * v. NO: 1 OF 2024 Jr Petition under Section 151 CPC 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; ZA371023010181D dated 09.10.2023 (Annexure P-1) by the Respondent Cancelling the GST registration subject to the disposal 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: SRI MANIKANTESWARA RAOr JUNIOR SC FOR SRI B. V. S. CHALAPATI RAO Counsel for the Respondent No.2: GP FOR COMMERCIAL TAX The Court made the following: ORDER St 1 of V APHC010580962024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) r [3508] WEDNE AY, THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 30438/2024 Between: ...PETITIONER Andhra Pradesh State Police Housing Corporation Limited AND ...RESPONDENT(S) The Superintendent Of Central Tax and Others Counsel for the Petitioner: 1.ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1.B VS CHALAPATI RAO 2.SANTHI CHANDRA (Sr. Standing Counsel for CBIC) 3.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri Justice R Raghunandan Rao) Heard Sri Anil Kumar Bezawada, learned counsel for the petitioner and Sri Manikanteswara Rao, learned Junior Standing Counsel appearing on behalf of Sri D. V. S. Chalapathi Rao.

RRR, J & MRK, J ^ ^ W.P.No30438of2024

This Writ Petition has been filed challenging the order of canc6llation of registration, NO.ZA371023010181D. dated 09.10.2023 bearing Reference

The said order of cancellation is said to have been passed account of non-filing of returns, as required under Section 39 of the Central Goods and Services Tax Act, 2017. on 4. Aggrieved by the said order of cancellation, the petitioner has approached this Court, by way of the present Writ Petition.

It is the contention of the learned counsel for the petitioner that the writ petitioner is a Public Sector Undertaking of the State of Andhra Pradesh. It is contended that the returns could not be filed as the online system does not permit the petitioner to file returns without payment of tax and such tax could not be paid by the petitioner on account of non-release of funds from the Government. It is further contended that necessary funds have now been released from the Government and the petitioner is now in a position to pay all the taxes along with filing of the necessary returns.

Keeping in view the fact that the organization in question, is a Public Sector Organization, under the State of Andhra Pradesh and keeping in view the reasons set out for non-filing of the returns and non-payment of tax, this Court deems it appropriate to set aside the order of cancellation and registration, dated 09.10.2023, with a further direction to restore the 3 V RRR, J & MRK, J W.P.No.30438of2024 registration of the petitioner, subject to the condition of the petitioner filing returns and depositing all the requisite taxes payable, by the petitioner, within a period of six (06) weeks from the date of restoration of the registration of the petitioner. Accordingly, the Writ Petition is allowed. There shall be no order 7. as to costs. As a sequel, interlocutory applications pending, if any, shall stand closed. SECTION OFFICER //// To, , Surya Rao Peta Range, Vijayawada CGO Complex, 55-17-3, 1 Th^ Sjuperintendent of Central Tax Division, Stalin Corporate, S'"* Floor, near Industrial Estate, Autonagar, Vijayawada 520 007. 2. The Principal Secretary, Revenue Department, State of Andhra , .J Pradesh, A.P. Secretariat, Velegapudi. 3, One CC to Sri Anil Kumar Bezawada, Advocate [OPUC]^ Chalapati Rao, Standing Counsel[OPUQl Chandra (Sr. Standing Counsel for CBIC) ^

One CC to Sri B. V. S.

One CC to Smt. Santhi [OPUC]

TwoCC’stoGP Amaravati[OUT]

Three CD Copies. for Commercial Tax, High Court of A.P. at ssb

f HIGH COURT DATED:08/01/2025 ORDER WP.No.30438 of 2024 ALLOWING THE W.P. WITHOUT COSTS