VELDURTHI v. SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT
Case at a glance
Outcome
Disposed of
Following the said Judgment, this Writ Petition is disposed of with
Provisions considered
Key paragraphs
- Para 55. Following the said Judgment, this Writ Petition is disposed of with the following directions: 1) The petitioner shall file an application for revocation. 2) The petitioner shall also file draft returns which the petitioner proposes to file in the event of the registration of…
Judgment
1. SRIMANTH ENTERPRISES, REPRESENTED BY ITS PROPRIETOR MR. PALADUGU SAIDULU, D.NO. 3-90-1, RAMALLAKOTA VILLAGE, VELDURTHI MANDAL, KURNOOL, ANDHRA PRADESH, 518217. ...PETITIONER AND
THE ASSISTANT COMMISSIONER, (ST), TENALI CIRCLE, 4TH TENALI, FIOOR, MAHATMA GANDHI VEGETABLE MARKET, GUNTUR, ANDHRAPRADESH-522201
JOINT COMMISSIONER ST, D.NO 11-1-73/1,3RD FLOOR, VASUNDHARA BLDGS, RAJAJI BHAVAN,JINNA TOWER CENTRE, GUNTUR,GUNTUR, ANDHRA PRADESH-522001.
ADDITIONAL COMMISSIONER CT LEGAL, VIJAYAWADA, ANDHRA PRADESH.
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. ...RESPONDENT(S): 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 pleased to issue a Writ, Order or direction particularly one in the 2 RRR,J & TCDS,J W.P.No.1831 of 2026 nature ’WRIT OF MANDAMUS’ a) setting aside the Impugned Order No. GST REG-19 vide Reference No. ZA3704250158299 dated 08.04.2025 under rule 22(3) of the SGST Act, 2017 passed by Respondent No. 1 for cancelation of the GST registration as being violative of the principles of natural justice. b) Pass IA NO: 1 OF 2026 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 suspend the impugned cancellation order dated 08.04.2025 of the 1st Respondent, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner:
1. K.RAGHAVENDER REDDY Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
2. 3 RRR,J & TCDS,J W.P.No.1831 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri K. Raghavender Reddy, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes appearing for the respondents.
2. The present Writ Petition has been filed challenging cancellation of registration of the petitioner under the Goods and Services Tax Act, 2017, in FORM GST REG – 19, by an Order, dated 08.04.2025, on the ground of non-filing of the returns and non-payment of taxes.
3. Aggrieved by the said Order of Cancellation, dated 08.04.2025, the petitioner has now approached this Court, by way of the present Writ Petition.
4. 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.
Operative part
Following the said Judgment, this Writ Petition is disposed of with the following directions: 1) The petitioner shall file an application for revocation. 2) The petitioner shall also file draft returns which the petitioner proposes to file in the event of the registration of the petitioner being restored. 3) The petitioner shall also deposit all taxes due on or before 18.02.2026. 4 RRR,J & TCDS,J W.P.No.1831 of 2026 4) The 1st respondent, who is the Registering Authority-cum-Assigning Authority, shall receive the payment of such taxes prior to considering the application for revocation. 5) The 1st respondent shall consider the application of the petitioner for revocation and pass orders within 15 days from the date of receipt of the application. 6) In the event of the 1st 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. 7) In the event of any difficulty for the petitioner to file the application online, the same can be filed manually and the 1st respondent shall accept such manual filing. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date:28.01.2026 KPV 79 5 RRR,J & TCDS,J W.P.No.1831 of 2026 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No:1831 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
28.01.2026 KPV
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Following the said Judgment, this Writ Petition is disposed of with
Which statutory provisions did this judgment involve?
Constitution of India — art. 226; Code of Civil Procedure, 1908 — s. 151; Goods and Services Tax Act, 2017.
Which court decided this case, and when?
Andhra Pradesh High Court, on 28 Jan 2026. The bench was R RAGHUNANDAN RAO, T C D SEKHAR.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.