M/s. Mohammed Feroz Qureshi, Vs The Assistant Commissioner (St)

M/S. MOHAMMED FEROZ QURESHI,, ASSESSMENT NO - 1059, PLOT NO - 77, 2ND LANE, WATER TANK ROAD, AUTO NAGAR, RAJAMAHENDRAVARAM, EAST GODAVARI DISTRICT, ANDHRA PRADESH - 533101

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...PETITIONER

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AND

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THE ASSISTANT COMMISSIONER ST, ALCOT GARDENS, RAJAMAHENDRAVARAM - 533 101

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THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI - 522 238

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...RESPONDENT(S):

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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 topleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned order passed by the 1St Respondent in Reference Number ZA371024011882U Dt. 08.10.2024 cancelling the GST Registration of the Petitioner as illegal, arbitrary, without jurisdiction, and in violation of principles of natural justice, violative of Sec. 29 of GST Act, 2017 and set aside the

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RRR,J & TCDS,J W.P.No.13338 of 2026

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same and consequently direct the Respondents to revoke the cancellation of GST Registration and to restore the same

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Counsel for the Petitioner:

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1.PEDDIBHOTLA VENKATA SAI RAJESH

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Counsel for the Respondent(S):

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1.GP FOR COMMERCIAL TAX

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RRR,J & TCDS,J W.P.No.13338 of 2026

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

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Heard Sri Peddibhotla Venkata Sai Rajesh, the learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents.

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The present Writ Petition has been filed challenging the cancellation of registration of the petitioner, under the Goods and Services Tax Act, 2017, in FORM GST REG – 19, by an Order, dated 08.10.2024, on the ground of non-filing of the returns and non-payment of taxes.

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Aggrieved by the said Order of Cancellation, dated 08.10.2024, the petitioner has now approached this Court, by way of the present Writ Petition.

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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 the Writ Petition with certain directions.

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

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1. The petitioner shall file an application for revocation.

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1. The petitioner shall also file draft returns which the petitioner proposes 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 on or before 28.05.2026.

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RRR,J & TCDS,J W.P.No.13338 of 2026

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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 to considering the application for revocation.

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1. The 1^st respondent shall consider the application of the petitioner for revocation and pass orders within 15 days from the date of receipt of the application.

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1. In the event of the 1^st 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.

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1. In the event of any difficulty for the petitioner to file the application online, the same can be filed manually and the 1^st respondent shall accept such manual filing.

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There shall be no order as to costs.

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As a sequel, interlocutory applications pending, if any shall stand closed.

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________________________ R. RAGHUNANDAN RAO, J

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________________

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T.C.D.SEKHAR, J

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Date:06.05.2026 KPV