WP/4866/2025 of M/s M.A.Enterprises, Vs ASSISTANT COMMISSIONER (STATE TAX)

APHC010089052025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3525] (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 4866/2025 Between: M/s M.a.enterprises, ...PETITIONER AND Assistant Commissioner State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR 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 J. N. Venkata Suresh Kumar, 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 30.10.2024, on the ground of non-filing of the 2 RRR,J & Dr.KMR,J W.P.No.4866 of 2025 returns and non-payment of taxes. Thereafter, an application for revocation was also dismissed. Aggrieved by the said Order of cancellation dated 30.10.2024, the petitioner has now approached thi