Jaya Lakshmi Contractors vs The Chief Commissioner Of State Taxes
2024 Latest Caselaw 9965 AP

Andhra Pradesh High Court - Amravati

Jaya Lakshmi Contractors vs The Chief Commissioner Of State Taxes on 6 November, 2024

Author: R Raghunandan Rao

Bench: R Raghunandan Rao

 APHC010367672024
                    IN THE HIGH COURT OF ANDHRA PRADESH
                                  AT AMARAVATI                           [3508]
                           (Special Original Jurisdiction)

                WEDNESDAY, THE SIXTH 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: 18619/2024

Between:

Jaya Lakshmi Contractors                                        ...PETITIONER

                                     AND

The Chief Commissioner Of State Taxes and Others           ...RESPONDENT(S)

Counsel for the Petitioner:

1. PEDDIBHOTLA VENKATA SAI RAJESH

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 Peddibhotla Venkata Sai Rajesh, learned counsel for the

petitioner and the Learned Government Pleader for Commercial Tax

appearing for the respondents.

2. The petitioner herein was earlier registered under the GST Act.

The said registration was cancelled by an order, dated 17.09.2022, on the

ground of non-filing of the returns and non-payment of taxes. Aggrieved by the same, the petitioner has now approached this Court, by way of the present

Writ Petition, contending that the said cancellation of the registration was done

without adequate notice and opportunity being given to the petitioner.

3. The Learned Government Pleader for Commercial Tax, on

instructions, submits that adequate notice and opportunity was given to the

petitioner and in any event, the petitioner could have filed an application for

revocation of the cancellation and the same would be considered by the

authorities upon compliance of all requirements of the petitioner.

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.

5. 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 13.08.2024, by way of an E-Mail;

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 25.11.2024;

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

06.11.2024 MJA

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM

WRIT PETITION No.18619 of 2024 (per Hon'ble Sri Justice R Raghunandan Rao)

06.11.2024

MJA