Sambasiva Rao Thokala vs. Superintendent Of Central Tax

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WP/24982/2023HC Andhra PradeshGSTCNR APHC01048084202303 October 2023Bench: U.DURGA PRASAD RAO,A V RAVINDRA BABU4 pages
For Petitioner: SRI. J.N VENKATA SURESH KUMARFor Respondent: SRI JOSYULA BHASKARA RAO (SR., SC FOR CBIC)

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Cause title — parties, addresses and appearances
WRIT PETITION NO: 24982 OF 2023 lA NO: 1 OF 2023 Counsel for the Respondent Nos. 1 & 2 : SRI JOSYULA BHASKARA RAO (SR. SC FOR CBIC)

(Special Original Juri iction) WEDNE AY, THE FOURTH DAY OF OCTOBER TWO THOUSAND AND TWENTY THREE PRESENT HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO AND HONOURABLE SRI JUSTICE A V RAVINDRA BABU iO i •• w 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 orders suspending and cancelling the registration vide Reference No;- ZA370123021951W dated 14-01-2023 and ZA370423044352T dated 26-04-2023 for the above detailed reasons and to pass such other order or orders in the. interest of Justice, lest the Petitioner will be put to irreparable economic loss. His livelihood would continued to be effected. Counsel for the Petitioner: SRI. J.N VENKATA SURESH KUMAR Between: Sambasiva Rao Thokala, Represented by the Proprietor, Sambasiva Rao Thdkala, 52221 Station Road, Angalakuduru, Tenali, Gunturu (District), A.P., PIN- ...PETITIONER AND 1. Superintendent of Central Tax, Tenali GST Range, 19-15-47, 3rd Floor, Opp- Sai Baba Temple, Bose Road, tenali - PIN 522201. 2. Commissioner of Central Tax, Guntur CGST Commissionerate, GST Bhavan, Kannavarithota, Guntur, Andhra Pradesh - PIN - 522004 ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned order suspending the Registration vide Ref. No. ZA370 123021951W dated 14-01-2023 and the orders cancelling the registration in Form GST REC-19 vide Reference NO-ZA370423044352T dated 26-04-2023. IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI

ORDER; (Per Hon 'ble Sri Justice U.Durga Prasad Rao) The petitioner challenges the order dated 26.04.2023 passed by the respondent cancelling the GST registration of the petitioner on the ground that the petitioner has not submitted the returns continuously for a period of six months. Heard learned counsel for petitioner Sri J.N.Venkata Suresh

2.

Kumar and learned Senior Standing Counsel for respondents Sri Josyula Bhaskara Rao. Learned counsel for petitioner would submit that due to ill- 3. health of the petitioner he could not submit his returns, but after passing the impugned order the petitioner has filed the returns upto the date of cancellation of the registration and therefore the respondent authorities may be directed to restore his registration. Having regard to the above submission, the writ petition is 4. respondent and file application for restoration of the registration, in K K HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SRI JUSTICE A.V.RAVINDRA BABU Writ Petition No.24982 of 2023 disposed of giving liberty to the petitioner to approach the T‘

2 pass appropriate orders within one (1) week from the date of receiving application and communicate to the petitioner. No costs. //// SE< PFICER To, r As a sequel, interlocutory applications pending, if any, in this case shall stand closed.

1.

The Superintendent of Central Tax, Tenali GST Range. 19-15-47, 3rd Floor. Opp-Sai Baba Temple, Bose Road, Tenali - PIN 522201. 2. The Commissioner of Central Tax, Guntur CGST Commissionerate, GST Bhavan, Kannavarithota, Guntur, Andhra Pradesh - PIN - 522004

3.

One CC to SRI. J.N VENKATA SURESH KUMAR, Advocate [OPUC]

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One CC to SRI. JOSYULA BHASKARA RAO (SR. SC FOR CBIC) [OPUC]

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Three CD Copies K.SRINIVASA RAJU ASSISTANT REGISTRAR which case, the 1** respondent shall consider the application and HIGH COURT DATED:04/10/2023 ORDER WP.No.24982 of 2023 t DISPOSING THE WP WITHOUT COSTS 2023 k. r '

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.