Facts of the Case

The petitioner's GST registration was cancelled by order dated 02.03.2023 on the ground that returns had not been filed. The petitioner subsequently applied for revocation of the cancellation, but that application was rejected by order dated 24.04.2023, again on the ground of non-submission of returns. Before the High Court of Andhra Pradesh at Amaravati, the petitioner explained that the delay in filing returns arose because payment due from a government department for services rendered had not been received in time.

Issues Involved

  1. Whether the order cancelling GST registration and the subsequent rejection of the revocation application, both premised on non-filing of returns, warranted interference.
  2. Whether relief could be granted to enable the petitioner to file pending returns despite the registration having been cancelled, thereby disabling electronic filing.

Petitioner's Arguments

  • The petitioner could not file returns in time because payment from the government department for the services rendered had not been received.
  • Since the registration stood cancelled, returns could not be uploaded electronically; if permitted by the Court, the petitioner would file the pending returns manually and pursue revocation of the cancellation.

Respondent's Arguments

  • The Government Pleader for Commercial Taxes appeared for the respondents; the cancellation and rejection of the revocation application had followed the statutory ground of non-filing of returns, and no separate contest is recorded beyond this position.

Court Order-Findings

  • Considering the petitioner's request, the Court permitted the petitioner to submit returns manually, up to the date of cancellation, within two weeks, along with a fresh application for revocation of cancellation.
  • The second respondent was directed to consider the revocation application and pass appropriate orders expeditiously, and in any event not later than one week from the date of submission.
  • The writ petition was disposed of with no order as to costs, and pending interlocutory applications, if any, were closed.

Important Clarification

  • Where GST registration has been cancelled for non-filing of returns and the portal no longer permits electronic filing, courts have permitted the taxpayer to file the pending returns manually as a practical mechanism to enable the revocation authority to reconsider the cancellation.

Sections Involved

  • Section 29, CGST Act, 2017 — cancellation of registration.
  • Section 30, CGST Act, 2017 — revocation of cancellation of registration.

Decision-In Favour of

Assessee — the Court granted a practical route (manual filing of returns) to enable the revocation application to be reconsidered, though the ultimate outcome of the revocation itself was left to the second respondent's fresh decision.

Related Case Laws

No directly on-point case notes are currently published on this site.

Case Details

  • Court: High Court of Andhra Pradesh at Amaravati
  • Case No.: WRIT PETITION No.25902 of 2023
  • CNR: Not available
  • Coram: Hon'ble Sri Justice U. Durga Prasad Rao and Hon'ble Sri Justice A.V. Ravindra Babu
  • Decision Date: 10-10-2023

Link to Download the Order

Download the full order (PDF)

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.