APHC010556042024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY,THE SEVENTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 29105/2024 Between:

1. J AYALAKSHMI ENTERPRISES, D.N0.3-412/B, 0PP. MPDO OFFICE, MEGHANA COMPLEX, BANGARUPALYAM CHITTOOR DIST., REP.

BY ITS PROPRIETOR MR. DAMA VINAYKANTH ...PETITIONER AND

1. T HE ASSISTANT COMMISSIONERST, CHITTOOR-1 CIRCLE, CHITTOOR DIST.

2. T HE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P. SECRETARIAT, VELAGAPUDI, AMARAVATI. GUNTUR DISTRICT, ANDHRA PRADESH.

3. T HE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

...RESPONDENT(S):

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 topleased to issue Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the Order for Cancellation of Registration in Form GST REG-19, dated 06.11.2024, without making any enquiries as contemplated under Section 29 of the GST Act 2017, without following the due process of law, not dealing with the contentions of the reply filed by the Petitioner dated 15.10.2024, as arbitrary, contrary to the provisions of the Central Goods and Service Tax Act 2017, without jurisdiction, contrary to Article 14, 19(1)(g) and 21 of the Constitution of India and the same is in violation of Principles of Natural Justice and Rule of Law and consequently set aside the Order for Cancellation of Registration in Form GST REG-19, dated 06.11.2024 passed by the 1st Respondent, as null and void and pass IA 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 pleased to Suspend the Operation of the Order for Cancellation of Registration in Form GST REG-19, dated 06.11.2024 passed by the 1st Respondent and consequently direct the 1st Respondent to Restore the Registration Certificate of the Petitioner forthwith, in the interest of Justice and equity, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship.

Counsel for the Petitioner:

1. SHAIK JEELANI BASHA Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao)

Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner and the Learned Government Pleader for Commercial Tax appearing for the respondents.

2. The present Writ Petition has been filed challenging the cancellation of registration of the petitioner under the Goods and Services Tax Act, 2017, by an Order dated 06.11.2024, on the ground of non-filing of the returns and non-payment of taxes. Thereafter, an application for revocation was also dismissed. Aggrieved by the said Order of cancellation dated 06.11.2024, the petitioner has now approached this Court, by way of the present Writ Petition.

3. 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.

4. Following the said Judgment, this Writ Petition is disposed of with the following directions:

1) The petitioner shall file an application for revocation.

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 28.01.2026.

4) The 1^st 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 1^st respondent shall consider the application of the petitioner for revocation