Hm and Jk Constructions Vs the Assistant Commissioner

HM AND JK CONSTRUCTIONS, (NOW CLOSED), REP. BY ITS PARTNER, MR. DEVULAPALLI KAUNDINYA, S/O DEVULAPALLI JANARDHANA PANI, AGED 29 YEARS, OCC BUSINESS, R/O 10-3/4, STREET NO. 5, NEAR RAMALINGESHWARA SWAMY TEMPLE, ANJANADRI NAGAR, DAMMAIGUDA, NAGARAM K.V. RANGA REDDY DISTRICT, TELANGANA - 500083.

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...PETITIONER

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AND

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THE ASSISTANT COMMISSIONER, GANDHINAGAR CIRCLE, NO. II DIVISION, VIJAYAWADA, D.NO 74-2-20, KMR SONS PLAZA, YANAMALAKUDURU ROAD, KRISHNA NAGAR, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH - 520007.

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THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDING, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.

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THE CHIEF COMMISSIONER OF STATE TAX, DOOR NO. 12, 468-4, ADJACENT TO NH 16 SERVICE ROAD, KUNCHANAPALLE, TADEPALLE, ANDHRA PRADESH 522501.

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THE UNION OF INDIA, REP. BY THE REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI110001.

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...RESPONDENT(S):

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2

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RRR, J & TCDS, J W.P.No.6693 of 2026

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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 in the nature of MANDAMUS holding that the two impugned ExParte Best Judgment Assessment Orders under Section 62 in Form GST ASMT-13, vide Ref. No. ZD370123013087T, dated 28-01- 2023, and Ref. No. ZD370523006242U, dated 09-05-2023, passed by the First Respondent for the Months of November and December, 2022, under the GST Acts, 2017, which were passed by arbitrarily estimating turnover and imposing tax, interest and penalty without any inquiry and material even though the Petitioner's business was closed and the Petitioner had not done any business, and which the Petitioner cannot get withdrawn by filing Returns with Late Fee as its Registration was cancelled by the Department Suo Motu vide Order for Cancellation of Registration vide Reference No. ZA371223019084W, dated 15-12-2023, w.e.f. 01-11-2022, and which do not contain any electronically generated DINs, which does not contain any Signature/Digital Signature and are unsigned orders, as arbitrary, without basis or material, without serving show cause notice and without affording opportunity of personal hearing as arbitrary, capricious, invalid, non-est, not orders in the eye of law, violative of the principles of natural justice, contrary to law and illegal, and consequently set aside the same and also set aside the Order for Cancellation of Registration and direct the Respondents to permit the Petitioner to file its Returns for the subject months along with Late Fees by opening the Portal and direct the Respondent to withdraw the impugned Orders after filing of the Returns by the Petitioner and pass

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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 pleased to grant stay of all further proceedings, including recovery of tax, interest and Penalty pursuant to the two impugned Ex-Parte Best Judgment <Assessment Orders under Section 62= in Form GST ASMT-13, vide Ref. No. ZD370123013087T, dated 28-01-2023, and Ref. No. ZD370523006242U, dated 09-05-2023, passed by the First Respondent for the Months of November and December, 2022, under the GST Acts, 2017, and pass

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Counsel for the Petitioner:

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1.G NARENDRA CHETTY

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Counsel for the Respondent(S):

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1.GP FOR COMMERCIAL TAX

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3

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RRR, J & TCDS, J W.P.No.6693 of 2026

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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 G. Narendra Chetty, learned counsel 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, by an Order dated 15.12.2023, on the ground of non-filing of the returns and non-payment of taxes. Aggrieved by the said Order of cancellation dated 15.12.2023, 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 27.03.2026.

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4

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RRR, J & TCDS, J W.P.No.6693 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, pending miscellaneous applications, if any, shall stand closed.

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