WP/22630/2026 of Shruthikesh Industries Private Limited Vs The Union of India on 29 September 2026

1. SHRUTHIKESH INDU KUMAR, S/o.MADD YEARS, AUTHORI INDUSTRIES PRIVA MANSION BUILDING VIJAYAWADA, NTR D

2. MADDALA SATISH AGED ABOUT 36 Y SHRUTHIKESH IN VEERABHADRA NIL NEAR SRINAYAKI SC

1. THE UNION OF IND GOVERNMENT OF DEPARTMENT, NOR DELHI - 110001.

2. THE SUPERINTENDE COMMISSIONER OF VIJAYAWADA CGST 3RD FLOOR, NEAR ESTATE, AUTO NAG

HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THE 30th DAY OF SEPTEMBER 2026 PRESENT E SRI JUSTICE NINALA JAYASURYA BLE SRI JUSTICE T.C.D.SEKHAR PETITION No: 22630 of 2026 USTRIES PRIVATE LIMITED, MADDAL DALA CHAKRAPANI RAO, AGED A IZED REPRESENTATIVE OF SHRU TE LIMITED, H. NO 101, BLOCK G, MURALI NAGAR, TANKASALA DISTRICT, ANDHRA PRADESH - 52000 KUMAR, S/O MADDALA CHAKRAPA YEARS, AUTHORIZED REPRESENTA NDUSTRIES PRIVATE LIMITED, LAYAM, RAGHAVENDRA NAGAR CHOOL, 'QUTGBULLAPUR, HYDERAB ...PETIT AND DIA, REPRESENTED BY THE SECRE INDIA, MINISTRY OF FINANCE, R RTH BLOCK, CENTRAL SECRETARIA ENT OF CENTRAL TAX, O/O. THE AS F CENTRAL TAX, AUTO NAGAR DIVISION, D. NO. 55-17-3, C-14 A R COO COMPLEX, ROAD NO. 2, IND GAR, VIJAYAWADA - 520007.

LA SATISH ABOUT 36 UTHIKESH

- 1, SAI STREET,

07. ANI RAO, ATIVE OF

R/O COLONY, BAD. TIONER(S) ETARY TO REVENUE AT, NEW SSISTANT R RANGE, AND PC-1, DUSTRIAL

3. THE ASSISTANT COMMISSIONER STATE TAX, O/O. THE ASSISTANT COMMISSIONER (STATE TAX), AUTO NAGAR CIRCLE, COMMERCIAL TAXES DEPARTMENT, D.NO. 55-17-3, C-14, ROAD NO. 2, INDUSTRIAL ESTATE, AUTO NAGAR, VIJAYAWADA - 520007.

...RESPONDENT(S): Counsel for the Petitioner(S): Mr.RAVITEJA PADIRI Counsel for the Respondent(S):

1. Mr.KUNUKU DURGA PRASAD(STANDING COUNSEL FOR CBIC)

2. GP FOR COMMERCIAL TAX

The Court made the following order: (Per NJS, J)

Heard Smt.Pilla Yaswani, learned counsel for the petitioners and Mr.Kunuku Durga Prasad, learned Standing Counsel for CBIC appearing for the respondents.

The present Writ Petition has been filed challenging the cancellation of registration of the petitioners under the Goods and Services Tax Act, 2017, by an Order dated 17.05.2024, on the ground of non-filing of the returns and non- payment of taxes. Aggrieved by the said Order of cancellation dated 17.05.2024, the petitioner has now approached this Court, by way of the present Writ Petition.

In a similar circumstances, 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 petitioners shall file an application for revocation.

2) The petitioners shall also file draft returns which the petitioners propose to file in the event of the registration of the petitioners being restored.

3) The petitioners shall also deposit all taxes due on or before 16.10.2026.

4) The 3rd 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 3rd respondent shall consider the application of the petitioners for revocation and pass orders within 15 days from the date of receipt of the application.

6) In the event of the 3rd respondent accepting the plea of the petitioners, the registration of the petitioners shall be restored and the petitioners shall file all the returns due till the date.

7) In the event of any difficulty for the petitioners to file the application online, the same can be filed manually and the 1st respondent shall accept such manual filing. No costs.

As a sequel, pending miscellaneous applications, if any, shall stand closed. __________________________ JUSTICE NINALA JAYASURYA

_____________________ JUSTICE T.C.D.SEKHAR Date: 30.09.2026 Note: Furnish C.C. by 07.10.2026 B/o. BLV

THE HON’BLE SRI JUSTICE NINALA JAYASURYA THE HON’BLE SRI JUSTICE T.C.D.SEKHAR

W.P.No.22630 of 2026 Dt: 30.09.2026

Note: Furnish C.C. by 07.10.2026 B/o. BLV