WP/16236/2026 of M/s. E KRISHNAVENI Vs The Assistant Commissioner (ST) on 22 June 2026

APHC010305582026

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

WRIT PETITION NO: 16236 of 2026 Bench Sr.No:-12

M/s. E. Krishnaveni ...Petitioner Vs. The Assistant Commissioner (ST) and others ...Respondents ********** Advocate for Petitioner : Mr. M. V. J. K.Kumar Advocate for Respondents : GP for Commercial Tax

CORAM : THE CHIEF JUSTICE LISA GILL SRI JUSTICE NINALA JAYASURYA DATE : 23rd June 2026 LISA GILL, CJ.

Prayer in this writ petition is for setting aside order dated 08.11.2024 cancelling registration of petitioner on the premise of non-filing of returns.

2. Learned counsel for petitioner inter alia submits that impugned order is illegal and arbitrary inasmuch as no show cause notice whatsoever was issued to petitioner; it was purportedly uploaded on the portal of respondents under the tab of ‘additional notices and orders’. Furthermore, petitioner’s registration has been cancelled with retrospective effect from 30.09.2024, though in alleged show cause notice dated 07.10.2024 there is no such stipulation. Moreover, there is no DIN number in impugned order dated 08.11.2024, therefore, the order being unsigned holds no value.

HCJ & NJSJ W.P.No.16236 of 2026

3. It is further submitted that in similar circumstances, Division Bench of this Court vide order dated 16.10.2024 in W.P.No.18308 of 2024 and order dated 25.06.2025 in W.P.No.14853 of 2025 had disposed of said writ petitions while permitting petitioners therein to file an application for revocation. It is thus prayed that present writ petition be allowed in same terms as above said two writ petitions.

4. Learned counsel for respondents, though opposing present writ petition, does not deny that in similar circumstances W.P.No.14853 of 2025 was disposed of on 25.06.2025 as above.

5. In view of facts and circumstances as above and factual matrix in present writ petition not being denied, we do not find it necessary to call for counter to be filed by respondents.

6. It is not denied by learned counsel for respondents that present petitioner is identically situated as petitioners in W.P.No.14853 of 2025. W.P.No.14853 of 2025 was 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 11.07.2025.

HCJ & NJSJ W.P.No.16236 of 2026

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.”

7. Present Writ Petition is also disposed of in similar terms as above while directing that petitioner shall deposit all taxes due on or before 31.07.2026. No costs. Consequently, connected miscellaneous applications, if any, shall stand closed.

LISA GILL, CJ

NINALA JAYASURYA, J kbs Whether the order is Speaking/Reasoned : Yes Whether the order is Reportable

: No

HCJ & NJSJ

HON’BLE MRS. JUSTICE LISA GILL, CHIEF JUSTICE & HON’BLE MR. JUSTICE R RAGHUNANDAN RAO

W.P.No.16236 of 2026

Dt: 23.06.2026

kbs