Rupa Sri Narsary Woo Vs the Superintendent of Central Tax

STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE CT-II DEPARTMENT, AP SECRETARIAT, VELAGAPUDI-522237, AMARAVATHI, GUNTUR DISTRICT, A.P.

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THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001

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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 any order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in cancelling the Petitioners GST registration by order dated 8.3.2025 contrary to the provisions of Section 29(2) of the Andhra Pradesh Goods and Service Tax Act, 2017, as illegal, arbitrary and in violation of principles of natural justice and consequently

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RRR,J & TCDS,J W.P.No.3551 of 2026

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direct the authorities to revoke the cancelation of GST registration and to restore the same in the interest of justice, and pass

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Counsel for the Petitioner:

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1.SRINIVASA RAO KUDUPUDI

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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.3551 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 Srinivasa Rao Kudupudi, learned counsel for the petitioner and Smt.Santhi Chandra, the learned Standing Counsel 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 08.03.2025, 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 08.03.2025,

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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 05.03.2026.

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RRR,J & TCDS,J W.P.No.3551 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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T.C.D. SEKHAR, J