WP/5332/2026 of M/s. Sri Sreenivasa Marbles and Granites Vs THE STATE OF ANDHRA PRADESH on 6 March 2026

1. M/S. SRI SREENIVASA MARBLES AND GRANITES, REGD. OFFICE AT PLOT NO. 12 VENKATADRI NAGAR, NANDYAL ROAD KUMOOL,ANDHRAPRADESH

REP. BY ITS PROPRIETOR SRINIVASA REDDY KADAM

...PETITIONER AND

1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI- 522241

2. THE ASSISTANT COMMISSIONER ST, KUMOOL - II, KUMOOL ANDHRA PRADESH-518001

...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Endorsement vide Ref DIN 3724122525499 Dt. 24.12.2025 issued by the 2nd Respondent as illegal, arbitrary.violative of GST Act, 2017 and Set Aside the same consequently direct the Respondent to receive the Petitioner's Application and Revoke the cancellation of GST Registration and to restore the same or to pass

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 Taxes, appearing for the respondents.

2. The registration of the petitioner was cancelled by way of proceedings, dated 04.09.2023. Aggrieved by the said order of cancellation, the petitioner has approached this Court, by way of W.P.No.790 of 2025. This Court, by an order, dated 10.01.2025, had directed the respondent authorities to restore the registration of the petitioner, subject to conditions set out in the order, dated 10.01.2025.

3. One of the conditions, under the said order, was the deposit of taxes payable under returns that were to be filed by the petitioner. These taxes were to be paid in the time specified in the order.

4. The petitioner has approached the 2nd respondent, belatedly, and had sought to deposit the necessary taxes beyond the dates specified in the order, dated 10.01.2025. The 2nd respondent, in view of the delay in payment of taxes, had refused to accept the application of the petitioner for restoration of the cancellation of registration of the petitioner and passed an endorsement, dated 24.12.2025.

5. The petitioner, being aggrieved by this endorsement, dated 24.12.2025, has approached this Court, by way of the present Writ Petition.

6. It is the contention of the learned counsel for the petitioner that the petitioner could not comply with the directions of this Court on account of financial stringencies and that the petitioner is now ready to deposit the said taxes.

7. Though, the proper course of action for the petitioner would be to file an application for extension of time, the petitioner has chosen to file the present Writ Petition.

8. With a view to ensure substantial justice, this Court is over- looking this lacuna in the Writ Petition.

9. As the petitioner is now ready and willing to pay necessary taxes, disclosed in the returns that are to be proposed to be filed, it would be appropriate to dispose of this Writ Petition, with a direction to the 2nd respondent to consider the application of the petitioner, provided the petitioner deposits all the tax dues within a period of two (02) weeks from today. For this purpose, the endorsement, passed by the 2nd respondent on 24.12.2025, is set aside. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed.

________________________ R. RAGHUNANDAN RAO, J

________________ T.C.D. SEKHAR, J

Date: 07.03.2026 MJA

THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO

AND

THE HON’BLE SRI JUSTICE T.C.D. SEKHAR

WRIT PETITION No.:5332 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)

07.03.2026

MJA