1. The petitioner seeks writ of mandamus for a direction to set aside the proceedings dated 31.12.2020 passed by the 1 st respondent in cancelling the GST registration of the petitioner on the ground that the petitioner failed to submit the returns for the period more than six months.

2. Heard Smt K.Uma, learned counsel for the petitioner, learned Government Pleader for commercial Tax for the 3rd respondent and Sri Suresh Kumar Routhu, learned senior Standing Counsel for CBIC for respondents 1 and 4.

3. Learned counsel for petitioner would submit that after cancellation of the GST registration, the petitioner filed returns along with late fee and as such a direction may be issued to 1 st respondent to consider the returns submitted by the petitioner and revoke the impugned order dated 31.12.2020 in cancelling the registration of the petitioner.

4. Learned counsel for petitioner relied upon the order dated 14.12.2022 in W.P.No.31461 of 2022 and another order dated 19.10.2022 in W.P.No.34045 of 2022.

5. Having regard to the above submission and in view of orders being passed in similar matters, this writ petition is disposed of giving liberty to the petitioner to submit a fresh representation to the 1st respondent in terms of Section 30 of AP GST Act coupled with Rule 22(4) of the Rules framed thereunder, within two weeks seeking restoration of the registration, in which case, the 1 st respondent shall after affording a personal hearing to the petitioner, pass an appropriate order in accordance with the governing law and rules within two weeks from the date of receipt of representation and communicate the order to the petitioner. No costs. As a sequel, interlocutory applications pending, if any, shall stand closed.