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Judgment
R. Raghunandan Rao, J
Heard Sri Peddibhotla Venkata Sai Rajesh, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents.
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.
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.
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.
The petitioner, being aggrieved by this endorsement, dated 24.12.2025, has approached this Court, by way of the present Writ Petition.
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.
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.
With a view to ensure substantial justice, this Court is over-looking this lacuna in the Writ Petition.
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.