Andhra Pradesh High Court
WP/5361/2026 of U B CONSTRUCTIONS Vs THE SUPERINTENDENT OF CENTRAL TAX on 24 February 2026
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5361/2026 Between: 1. U B
APHC010094612026
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
WEDNESDAY, THE TWENTY FIFTH DAY OF FEBRUARY
TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 5361/2026
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1. U B CONSTRUCTIONS, 18-1-784-A, VENUGOPAI NAGAR, TARAKAPURAM NAGAR ANANTAPUR, ANDHRA PRADESH, 515000 REPRESENTED BY ITS MANAGING PARTNER, ANKE SUNIL KUMAR, S/O. ANKE RAMANJANEYULU, AGED ABOUT 32 YEARS, R/O. 19/357-B, RANI NAGAR, OLD TOWN, NEAR BABAMBABA SCHOOL, ANANTHAPURAMU, ANDHRA PRADESH- 515 005
...PETITIONER AND
1. THE SUPERINTENDENT OF CENTRAL TAX, ANANTAPUR-1 RANGE, ANANTAPUR DIVISION D, NO. 28-999, 2NDFLOOR, GST BHAVAN, SANGAMESH NAGAR, ANANTAPUR-515001
2. UNION OF INDIA, MINISTRY OF FINANCE, REPRESENTED BY ITS SECRETARY, NORTH BLOCK, NEW DELHI-110 001
3. STATE OF ANDHRA PRADESH, THROUGH PRINCIPAL SECREATARY TO GOVERNMENT, REVENUE DEPARTMENT (COMMERCIAL TAX), ANDHRA PRADESH - 522238
...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 a Writ, Order, or direction more particularly one in the nature of a Writ of Mandamus declaring an order for cancellation of GST
registration vide Ref. No. ZA370622090238D in Form GST REG-19 dated 29.06.2022 issued by 1st respondent, as being void, arbitrary, illegal, without authority of law and without jurisdiction, violative of the Principles of Natural Justice apart from being violative of Articles 14, 19(1)(g), 21 and 265 of the Constitution of tndra, and to consequently set aside the same by restoring the GST registration of the Petitioner and pass such further or other order(s) as this Honble Court may deem fit and proper in the circumstances of the case and pass IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to suspend the operation of order for cancellation of GST registration vide Ref. No. ZA370622090238D in Form GST REG-19 dated 29.06.2022 in the interest of Justice and equity as otherwise, the Petitioner will be put to irreparable loss and hardship Counsel for the Petitioner:
1. MOHD MUKHAIRUDDIN Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
2. The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri Mohd Mukhairuddin, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents.
2. The present Writ Petition has been filed challenging the cancellation of registration of the petitioner under the Goods and Services Tax Act, 2017, by an Order dated 29.06.2022, on the ground of non-filing of the returns and non-payment of taxes. Aggrieved by the said Order of cancellation dated 29.06.2022, the petitioner has now approached this Court, by way of the present Writ Petition.
3. 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.
4. Following the said Judgment, this Writ Petition is 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 12.03.2026.
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. 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: 25.02.2026 MJA
THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND
THE HON’BLE SRI JUSTICE T.C.D. SEKHAR
WRIT PETITION No.: 5361 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
25.02.2026
MJA