WP/21878/2026 of Union Quality Plastics Limited Vs Assistant Commissioner State Tax on 4 August 2026

1. UNION QUALITY PLA NO. 1, 0PP. EXHI ANDHRA PRADESH AUTHORISED SIGNA SAYAGOUD, AGED GLOBAL PATHOLO TELANGANA - 503 18

1. ASSISTANT COMMIS COMMERCIAL TAXE ROAD, KURNOOL, A

2. THE STATE OF A PRINCIPAL SECRETA TAX), A.P. SECRETA PRADESH - 522 503.

Counsel for the Petitioner Mr.PASUPULETI VENK Counsel for the Responde GP FOR COMMERCIAL

WP_21 HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) AY, THE 5th DAY OF AUGUST 2026 PRESENT SRI JUSTICE NINALA JAYASURYA LE SRI JUSTICE T.C.D.SEKHAR TION Nos: 21875 and 21878 of 2026 ASTICS LIMITED, 39/163, 2ND FLOO IBITION GROUND, VADDEGERI, K H -

REPRESENTED ATORY SHRI MALLEPULLA SRIDHA 59 YEARS, R/O 1-1-1412, RAKASIP OGICAL LAB,

BODHAN, NIZ

85. ...PE AND SSIONER STATE TAX, KURNOOL-II S COMPLEX, NEAR INDUS SCHOOL ANDHRA PRADESH - 518 001. NDHRA PRADESH, REPRESENTED ARY, REVENUE DEPARTMENT (COM ARIAT, VELAGAPUDI, AMARAVATHI, ...RESPON r: KATA PRASAD ent(S): L TAX NJS, J & TCDS, J 875&21878_2026

OR, ROOM KURNOOL, BY ITS AR, S/O M ET, 0PP. ZAMABAD, TITIONER I CIRCLE, L, GOOTY D BY ITS MMERCIAL , ANDHRA NDENT(S):

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The Court made the following Common Order: (Per Hon’ble Sri Justice Ninala Jayasurya)

Aggrieved by order of cancellation of registration dated 09.06.2023 passed by respondent No.1, petitioner filed the present writ petitions on various grounds.

2. Learned counsel for the petitioner submits that due to unavoidable circumstances, petitioner was not carrying on business and failed to file the monthly returns under Goods and Services Tax Act, 2017 (for short “the Act”). He submits that the petitioner is now contemplating to revive its business activities, however, in view of cancellation of petitioner’s registration, it is not in a position to revive its business activities. Further, in view of cancellation of registration, the petitioner has no access to the Department’s portal, unaware of the assessment proceedings, let alone, the impugned order dated 06.01.2025.

3. He submits that before passing an order of cancellation of registration, no proper opportunity was afforded to the petitioner and that assessment order is also liable to be set aside as it was also passed without adhering to the principles of natural justice. He states that in similar circumstances writ petitions are entertained and disposed of, with certain directions. He has drawn the attention of this Court to one such order dated 22.04.2026 in W.P No.9876 of 2026 and seeks disposal of the writ petition on similar lines.

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4. Mr. S.A.V.Sai Kumar, learned Assistant Government Pleader, has not disputed the submissions made insofar as directions issued in similar circumstances.

5. Considering the submissions made, writ petition No.21878 of 2025 is disposed of with the following directions: i. The petitioner shall file an application for revocation. ii. The petitioner shall also file draft returns which the petitioner proposes to file in the event of the registration of the petitioner being restored. iii. The petitioner shall also deposit all taxes due on or before 05.09.2026. iv. 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. v. 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. vi. 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. vii. 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.

6. Admittedly, as on the date of passing the impugned assessment order dated 06.01.2025 i.e., subject matter of challenge in W.P.No.21875 of 2025, the Registration of petitioner was cancelled. In such an event, issuance of notice through portal and finalization of assessment proceedings pursuant thereto are not sustainable on the ground of violation of principles of natural

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justice. Accordingly, the same is set aside. W.P.No.21875 of 2025 is accordingly disposed of. No costs. Miscellaneous petitions pending, if any, shall stand closed. ___________________________ JUSTICE NINALA JAYASURYA

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JUSTICE T.C.D.SEKHAR Date:05.08.2026 BLV

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

W.P.Nos.21875 and 21878 of 2026 Dt: 05.08.2026

BLV