Andhra Pradesh High Court - Amravati
M/S R.S.Enterprises, vs Assistant Commissioner Of State Tax, on 13 November, 2024
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
APHC010362982024
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: 18403/2024
Between:
M/s R.s.enterprises, ...PETITIONER
AND
Assistant Commissioner Of State Tax and Others ...RESPONDENT(S)
Counsel for the Petitioner:
1. J.N VENKATA SURESH KUMAR
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 J.N. Venkata Suresh Kumar, 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 23.07.2023 by the 1st respondent, 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 Writ Petition.
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 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 06.12.2024.
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
______________________________
MAHESWARA RAO KUNCHEAM, J
BSM
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
AND
THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM
WRIT PETITION No.18403 of 2024
(per Hon'ble Sri Justice R Raghunandan Rao)
13.11.2024
BSM
