APHC010174892026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 9294/2026 Between:

1. M /S. FAYAZ FOOT WEAR,, 8-1-74, OPP R T C BUS STAND, SIDDAVATTAM ROAD, BADVEL, YSR CADAPA DISTRICT 516 227 REP BY ITS PROPRIETOR SHEIK FAYAZ ...PETITIONER AND

1. U NION OF INDIA, REP BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110 001

2. T HE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, SECRERETARIAT BLDGS, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT

3. T HE DY ASSISTANT COMMISSIONER STI, KADAPA II CIRCLE, KADAPA

4. T HE ASSISTANT COMMISSIONER ST, KADAPA - II, KADAPA.

...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 a Writ, Order or Direction more particularly one in the nature of Writ of Mandamus, declaring the action of 4th Respondent in passing Endorsement, dated 31.8.2023 wherein and where under cancelled Suomotu the Registration Certificate of the Petitioner vide Registration Certificate No. GST IN 37AADPF7769G2ZF without making any enquiries, as contemplated under Section 29 of the GST Act 2017, without following the due process of law, not even granting an opportunity of being heard, passing the Order, as arbitrary, contrary to the provisions of the CGST Act 2017 and consequently set aside the same in the interest of justice IA NO: 1 OF 2026 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 31.8.2023 passed by the 4th Respondent pending disposal of the above Writ Petition pending disposal of the above WP in the interest of justice Counsel for the Petitioner:

1. T C KRISHNAN Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX

2.

The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

Heard Sri T. C. Krishnan, the learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes appearing for the respondents.

2. The present Writ Petition has been filed challenging the suo moto cancellation of registration of the petitioner under the Goods and Services Tax Act, 2017, by an Endorsement, dated 31.08.2023, on the ground of non-filing of the returns and non-payment of taxes.

3. Aggrieved by the said Endorsement, dated 31.08.2023, the petitioner has now approached this Court, by way of the present Writ Petition.

4. 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.

5. 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 29.04.2026.

4) The 4^th 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 4^th 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 4^th 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 th