M/s. Sri Jai Enterprises, Vs The Assistant Commissioner (St)

M/S. SRI JAI ENTERPRISES,, ROAD NO. F7, INDUSTRIAL AREA, PUTLAM PALLI ELAKA, YSR KADAPA, ANDHRA PRADESH- 516003 REPRESENTED BY ITS SOLE PROPRIETOR, YELISETTY SUBRAMANYA SWAMY, S/O. LATE Y VENKATA RAMANA, AGED ABOUT 40 YEARS R/O. 85/411-5-24, PUTAM PALLI. REVENUE WARD 85, YSR KADAPA, ANDHRA PRADESH- 516 004

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...PETITIONER

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AND

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THE ASSISTANT COMMISSIONER ST, KADAPA CIRCLE-1, KADAPA DIVISION, D. NO. 1/499,1ST FLOOR, OPP. YSR GUEST HOUSE SMITH ROAD, NEAR ZILLA PARISHAD, YSR KADAPA, ANDHRA PRADESH- 516001

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THE CHIEF COMMISSIONER OF STATE TAX, DOOR NO.12-468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT, ANDHRA PRADESH- 522 501

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STATE OF ANDHRA PRADESH, THROUGH PRINCIPAL SECREATARY TO GOVERNMENT REVENUE DEPARTMENT (COMMERCIAL TAX), ANDHRA PRADESH -522238.

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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

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pleased topleased to issue a Writ, Order, or direction more particularly one in the nature of a Writ of Mandamus declaring an order for cancellation of GST registration vide ref. no. ZA3712241033910 in Form GST REG-19 dated 27.12.2024 issued by 1st respondent, as being void, arbitrary, illegal, without authority of law and without jurisdiction, violative of the Principles of Natural Justice apart from being violative of Articles 14, 19(1)(g), 21 and 265 of the Constitution of India, and to consequently set aside the same by restoring the GST registration of the Petitioner and pass such further or other order(s) as this Honble Court may deem fit and proper in the circumstances of the case and pass s

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IA NO: 1 OF 2026

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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 operation of an order for cancellation of GST registration vide Ref. No. ZA3712241033910 in Form GST REG-19 dated 27.12.2024 in the interest of Justice and equity as otherwise, the Petitioner will be put to irreparable loss and hardship.

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Counsel for the Petitioner:

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1.MOHD MUKHAIRUDDIN

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Counsel for the Respondent(S):

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1.GP FOR COMMERCIAL TAX

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The Court made the following order:

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

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Heard Sri Mohd.Mukhairuddin, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax 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 (for brevity, ‘the GST Act’ ), by an order, dated 27.12.2024, on the ground of nonfiling of the returns and non-payment of tax. Aggrieved by the said order of cancellation, dated 27.12.2024, the petitioner has now approached this Court, by way of the present writ petition.

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In similar circumstances, 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 order, dated 16.10.2024, 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 25.02.2026.

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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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