Jaya Lakshmi Contractors vs. The Chief Commissioner Of State Taxes
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Cause title — parties, addresses and appearances
Order or Direction, particularly one in the nature of WRIT OF MANDAMUS declaring the impugned order passed by the 2nd Respondent in Reference Number ZA370922020553N Dt. 17.09.2022 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. more
Counsel for the Petitioner: SRI PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL TAX The Court made the following: ORDER r
APHC010367672024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) HfflS [3508] m WEDNE AY, THE SIXTH 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: 18619/2024 Between: Jaya Lakshmi Contractors ...PETITIONER AND The Chief Commissioner Of State Taxes and Others ...RESPONDENT(S) Counsel for the Petitioner:
PEDDIBHOTLA VENKATA SAI RAJESH 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 Peddibhotia Venkata Sai Rajesh, learned counsel for the petitioner and the Learned Government Pleader for Commercial Tax appearing for the respondents.
The petitioner herein was earlier registered under the GST Act. The said registration was cancelled by an order, dated 17.09.2022, on the ground of non-filing of the returns and non-payment of taxes. Aggrieved by the same, the petitioner has Writ Petition, contending that the said cancellation now approached this Court, by way of the present of the registration was done without adequate notice and opportunity being given to the petitioner.
The Learned Government Pleader for Commercial instructions, submits that adequate notice and petitioner and in any event, the petitioner could have filed revocation of the cancellation and the authorities upon compliance of all requirements of the Tax, on opportunity was given to the an application for same would be considered by the petitioner.
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 revocation, dated 13.08.2024, by way of an E-Mail; 2) The petitioner shall also file draft returns which the an application for petitioner proposes to file in the event of the registration of the petitioner being 3) The petitioner shall also deposit all taxes due restored; on or before 25.11.2024; 4) The 2« respondent, who is the Registering Authority-cum-Assig ning Authority shall receive the payment of such taxes prior to considering the application for revocation;
5) The 2'""' respondent shall V, revocation and pass orders within 15 days from the application; 6) In the event of the 2"^^ the registration of the petitioner shall consider the application of the petitioner for the date of receipt of respondent accepting the plea of the petitioner, 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 can be filed manually and the 2"^ application online, the same 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 REGISTRAR //// ION OFFICER To,
The Chief Commissioner of State Taxes, D. No. 12-468-4, NH-16 Service Road, Kunchanapally, Guntur District Andhra Pradesh - 522501
The Goods and Services Tax Officer, Nellore III Circle Nellore
The Principal Secretary, Revenue (CT) Dept., State of Andhra Pradesh, Velagapudi, Amaravati
One CC to Sri Peddibhotia Venkata Sai Rajesh, Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra [OUT]
Three CD Copies. Pradesh. ssb
HIGH COURT DATED:06/11/2024 r. 'of I 2 3 NOV 202'! m ORDER C9 9- Current Section WP.No.18619of2024 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.