Andhra Pradesh High Court - Amravati
Anuradha Dilip Jhaveri, vs The State Of Andhra Pradesh, on 13 November, 2024
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
APHC010282152024
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI [3508]
(Special Original Jurisdiction)
WEDNESDAY, THE THIRTEENTH DAY OF NOVEMBER
TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM
WRIT PETITION NO: 14147/2024
Between:
Anuradha Dilip Jhaveri, ...PETITIONER
AND
The State Of Andhra Pradesh and Others ...RESPONDENT(S)
Counsel for the Petitioner:
1. LAKSHMINARAYANA V
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
The Court made the following order: (per Hon'ble Sri Justice R. Raghunandan Rao)
Heard Sri V. Lakshmi Narayana, learned counsel for the petitioner and
the Learned Government Pleader for Commercial Tax appearing for the
respondents.
2. 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 27.05.2023, on the ground of non-filing of the
returns and non-payment of taxes. Aggrieved by the said cancellation, the
petitioner has now approached this Court, by way of the present
3. 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.
4. Following the said Judgment, this Writ Petition is disposed of with
the following directions:
1) The petitioner contends that he had already filed an application for
revocation, dated 10.06.2024;
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 06.12.2024;
4) The 2nd 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 2nd 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 2nd 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 2nd 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
______________________________
MAHESWARA RAO KUNCHEAM, J
BSM
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
AND
THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM
WRIT PETITION No.14147 of 2024
(per Hon'ble Sri Justice R Raghunandan Rao)
13.11.2024
BSM
