M/s Shafiya Agencies Vs Superintendent of Central Tax

M/s Shafiya Agencies, Represented by the Proprietor Sri Shaik Mastan Basha Door No 19-175, Rani Nagar, Oid Town, Anantapur, Anantapuram District, Andhra Pradesh PIN 515001.^"

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...Petitioner

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AND

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1, Superintendent of Central Tax, Anantapur-2 GST Range, Ananatpuram District, Andhra Pradesh PIN 515001.'^

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Union of IndlC Represented by the Secretary to Government of india Ministry of Finance, Revenue Departm^t, North Block, Central Secretariat, New Delhi-PIN-110 001.

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State of Andhra Pradesh, Represented by the Secretary to Government of A.P. Revenue (CT) D^artment, Government of A.P. Secretariat

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Buildings Velagapudi, Mangalagiri Mandal, Guntur (District) AP, PIN - 522 503

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...Respondents

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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 alleged show-cause Notice to cancel the in Form GST REG^^istration-cum-order of suspending the registration dated 07-03-2025 and also the alleged orders of cancellation of in Form GST REG-19 dated 17-04-2025.

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lA NO: 1 OF 2025

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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 suspend the order of the cancellation of registration in Form GST REG-19 dated 17-04-2025, for the above detailed reasons.

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Counsel for the Petitioner: SRI J.N VENKATA SURESH KUMAR

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Counsel for the Respondent No.1: MS. SANTHI CHANDRA (SC FOR CBIC)

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Counsel for the Respondent No.2: SRI PASALA PONNA RAO (DEPUTY SOLICITOgJSENERAL OF INDIA)

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Counsel for the Respondent No.3: GP FOR C^MERCIAL^TAX The Court made the following order:

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1

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RRR, J & TCDS, J W.P. No. 12225 of 2025

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APHC010234162025

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

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[3529]

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(Special Original Jurisdiction)

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WEDNESDAY, THE SIXTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE

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PRESENT

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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

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THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

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WRIT PETITION No:12225 of 2025

Between:

M/s Shafiya Agencies

...PETITIONER

AND

Superintendent Of Central Tax and Others

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...RESPONDENT(S)

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Counsel for the Petitioner:

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1.J.N VENKATA SURESH KUMAR

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Counsel for the Respondent(S):

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1.GP FOR COMMERCIAL TAX

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Court made the following Order;

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(Per Hon’ble Sri Justice R. Raghunandan Rao)

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Heard Sri J.N. Venkata Suresh Kumar, learned counsel appearing for

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the petitioner and learned G.P. for Commercial Tax appearing for the respondents.

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2

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RRR, J &TCDS, J W.P.No.12225of 2025 '

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The petitioner has approached this Court by way of^thepresent Writ Petition challenging the cancellation of registration,^{dated17.04.2025,} bearing Reference No.ZA3704250328678, issued by the respondent.

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In a similar circumstance, this Court, by an Order, dated 16.10.2024, in W.P.No.18308 of 2024, had disposed of^{theWritPetitionwith} certain directions.

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Following the said Judgment, this Writ Petition is^{disposedofwith} the following directions;

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1. The petitioner shall file an application for revocation^{ofcancellationof} the registration of the petitioner on or before 27.08.2025.

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1. The petitioner shall also file draft returns, which^{thepetitionerproposes}

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to file, in the event of the registration of the petitioner being restored.

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1. The petitioner shall also deposit all taxes due^{onorbefore27.08.2025.}

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1. The 1 St respondent, who is the Registering Authority-cum-Assigning Authority shall receive the payment of such taxes prior^{toconsidering} the application for revocation.

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1. The 1®' respondent shall consider the application^{ofthepetitionerfor} revocation and pass orders within 15 days from the^{dateofreceiptof} the application.

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1. In the event of the 1®' respondent accepting the^{pleaofthepetitioner,} the registration of the petitioner shall be restored^{andthepetitionershall} file all the returns due till that date.

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3

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RRR, J & TCDS, J W.P.No. 12225 of 2025

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