BharatTaxGST

Devi Enterprises vs. The Assistant Commissioner

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WP/24483/2023HC Andhra PradeshGSTCNR APHC01047432202319 September 2023Bench: U.DURGA PRASAD RAO,A V RAVINDRA BABU4 pages
For Petitioner: SRI. SRINIVASA RAO KUDUPUDIFor Respondent: SRI HARINATH N, DEPUTY SOLICITOR, GENERAL OF INDIA

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTIETH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY THREE PRESENT HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO AND HONOURABLE SRI JUSTICE A V RAVINDRA BABU WRIT PETITION NO: 24483 OF 2023 Between: M/s Devi Enterprises, Rep. by its Proprietrix, Smt. Ch. Devi Rani 11-1-21, Puchala veedi, Vizianagaram -535002 Andhra Pradesh ...PETITIONER AND 1. The Assistant Commissioner, Vizianagaram circle Vizianagaram 2. The Additional Commissioner (ST), Appellate Authority, Opp. Siddharda College, Moghalrajapuram, Vijayawada 3. State of Andhra Pradesh, Rep. by its Principal Secretary Rev (CT-II) Department, A.P. Secretariat, Velagapudi, Amaravathi 4. 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 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 one in the nature of Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in cancelling the Petitioner's GST registration by order dated 2.1.2023 which was rejected at the stage of admission by the 2nd Respondent in the appeal by endorsement dated 19.8.2023, contrary to the provisions of Section 29(2) of the Andhra Pradesh Goods and Service Tax Act, 2017, as illegal, arbitrary, without jurisdiction and in violation of principles of natural justice and consequently direct the authorities to revoke the cancelation of GST registration and to restore the same in the interest of justice. Counsel for the Petitioner(s): SRI. SRINIVASA RAO KUDUPUDI Counsel for the Respondents 1 to 3 : SRI P. SHREYAS REDDY, GP FOR COMMERCIAL TAX Counsel for the Respondent No.4 : SRI HARINATH N, DEPUTY SOLICITOR GENERAL OF INDIA

The Court made the following: ORDER

HON'BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON'BLE SRI JUSTICE A.V.RAVINDRA BABU WRIT PETITION No.24483 of 2023 ORDER: (Per Hon'ble Sri Justice U.Durga Prasad Rao) Heard learned counsel for petitioner Sri Srinivasa Rao Kudupudi, Sri P.Shreyas Reddy, learned Government Pleader for Commercial Tax for respondent Nos.1 to 3 and learned Deputy Solicitor General for respondent No.4. 2. As can be seen, the petitioner is challenging the order in Special Appeal No.GST/VJM/377/2023-24, dated 05.09.2023 passed by the 2nd respondent rejecting the appeal filed by the petitioner against the cancellation of the registration of the petitioner on the ground that the appeal was filed beyond the condonable period of 84 days.

3.

We heard learned counsel for the petitioner on the aspect of the reason for delay. Though the petitioner could not give a strong reason for the delay beyond the condonable period, however, considering the petitioner's request that the cancellation of registration will affect his business, as he cannot do the business

without registration, we deem it apposite to condone the delay period of 84 days which is beyond the condonable period on terms.

4.

Accordingly, this writ petition is allowed and the delay in filing appeal is condoned on the condition of petitioner depositing Rs.10,000/- with the Andhra Pradesh High Court Legal Services Committee within two (2) weeks. Upon such compliance, the 2nd respondent shall register the appeal and after hearing both parties pass an appropriate order on merits expeditiously. As a sequel, interlocutory applications pending, if any, in this case shall stand closed. /!// !- S SRINIVASA PRASAD ASSISTANT REGISTRAR SEC ION OFFICER To,

1.

The Assistant Commissioner, Vizianagaram circle Vizianagaram

2.

The Additional Commissioner (ST), Appellate Authority, Opp. Siddharda College, Moghalrajapuram, Vijayawada

3.

The Principal Secretary Rev (CT-II) Department, State of Andhra Pradesh, A.P. Secretariat, Velagapudi, Amaravathi

4.

The Secretary (Finance), Ministry of Finance, Union of India, North Block, New Delhi 110001. 5. One CC to SRI. SRINIVASA RAO KUDUPUDI Advocate [OPUC]

6.

Two CCs to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh. [OUT]

7.

One CC to SRI HARINATH N, DEPUTY SOLICITOR GENERAL OF INDIA [OPUC]

8.

Three CD Copies Madhu

HIGH COURT DATED:20/09/2023 ORDER WP.No.24483 of 2023 £ R 2 Y ~~~~ES PgTCH00 6) ALLOWING THE WP 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.