Anuradha Dilip Jhaveri vs. The State Of Andhra Pradesh - Andhra Pradesh High Court, 12 November 2024

Cause title — parties, addresses and appearances

r IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE THIRTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 14147 OF 2024 Between: Anuradha Dilip Jhaveri, Sole Proprietorship, having its registered office at, H18,Opp Kennedy School, BVR Plaza,Kanuru, Krishna,Andhra Pradesh - 520007, Being represented by its Sole Proprietor, Anuradha Jhaveri. ...PETITIONER AND 1. The State of Andhra Pradesh, Represented by its Secretary, Revenue (CT), Department, Secretariat, Velagapudi, Guntur District, Andhra Pradesh - 522503 2. The Goods and Service Tax Officer, Benz Circle Range, Penamaluru Division. 3. Superintendent, Benz Circle Range, Penamaluru Division. 4. The Assistant Commissioner (ST), Guntur, Andhra Pradesh. 5. The Additional Commissioner (ST) and Appellate Authority (ST),, Vijayawada, Krishna District, Andhra Pradesh 6. The Joint Commissioner Appeals, Guntur, Andhra Pradesh. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus a. declaring the action of the Respondents in issuing the computer generated Show Cause Notice dated 02.02.2023 may bearing Reference No. ZA370223004467S, b. declaring the action of the 3rd Respondent in passing the Order dated 27.05.2023 bearing Reference No. ZA370523094227C, whereby the 3rd Respondent cancelled the Petitioner's GST Registration, and. c. declaring the further action of the Respondents not taking on record the application filed by the Petitioner seeking revocation of the cancelled registration as illegal, arbitrary, violative of principles of natural justices, provisions of COST and APGST Act and Rules therein besides being violative of Article 14, 19(1)(g) and 21 of the Constitution of India and consequently set aside the same. lA NO: 1 OF 2024 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 suspend Order dated 27.05.2023 bearing Reference No. ZA370523094227C pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI LAKSHMINARAYANA V Counsel for the Respondent Nos.1 to 6: GP FOR COMMERCIAL TAX

The Court made the following: ORDER

APHC010282152024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] WEDNE AY, THE THIRTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 14147/2024 Between; Anuradha Dilip Jhaveri, ...PETITIONER AND The State Of Andhra Pradesh and Others Counsel for the Petitioner: ...RESPONDENT(S) 1.LAKSHMINARAYANA V Counsel for the Respondent{S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) Heard Sri V. Lakshmi Narayana, 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 2. cancellation of registration of the petitioner under the Goods and Services Tax Act, 2017, by an Order dated 27.05.2023, on the ground of non-filing of the returns and non-payment of taxes. Aggrieved by the said cancellation, the petitioner has now approached this Court, by way of the present

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.

Following the said Judgment, this Writ Petition is disposed of with the following directions: 1) The petitioner contends that he had already filed an application for revocation, dated 10.06.2024; 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 06.12.2024; 4) The 2 nd 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 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; 7) In the event of any difficulty for the petitioner to file the application online, the same can be filed manually and the 2'"'' 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. N.NAGAMMA ASSISTANT REGIS R 7 / //// SECTION OFFICER To, The Secretary, Revenue (CT), State of Andhra Pradesh, Department, Secretariat, Velagapudi, Guntur District, Andhra Pradesh - 522503 The Goods and Service Tax Officer, Benz Circle Range, Penamaluru Division. Superintendent, Benz Circle Range, Penamaluru Division. The Assistant Commissioner (ST), Guntur, Andhra Pradesh. The Additional Commissioner (ST) and Appellate Authority (ST), Vijayawada, Krishna District, Andhra Pradesh 1. 2. 3. 4. 5. 'A.

The Joint Commissioner Appeals, Guntur, Andhra Pradesh.

One CC to Sri Lakshminarayana V, Advocate [OPUC]

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

Three CD Copies. ssb

HIGH COURT DATED:13/11/2024 ANOff^^ X 2 3 NOV 202*1 I ^ . Current Section ORDER WP.No.14147 of 2024 DISPOSING OF THE W.P. WITHOUT COSTS