Facts of the Case

The petitioner's GST registration was cancelled with effect from 15.01.2023 on the ground of failure to submit returns from January to December 2022. After cancellation, the petitioner filed returns up to the date of cancellation and requested the authority to consider these returns and revoke the cancellation order in the interest of justice.

Issues Involved

  1. Whether the department was obliged to consider the petitioner's belatedly-filed returns for the purpose of revoking the cancellation of GST registration.

Petitioner's Arguments

  • After cancellation, the petitioner filed all pending returns up to the date of cancellation and sought revocation of the cancellation order, having remedied the default that led to cancellation.

Respondent's Arguments

  • The petitioner had failed to submit returns from January to December 2022, and the cancellation order suffered no legal infirmity.

Court Order / Findings

  • The Court allowed the writ petition and directed the first respondent to consider the returns submitted by the petitioner and pass an appropriate order regarding revocation of the cancellation of GST registration expeditiously, but not later than one week from receipt of the order.

Important Clarification

Where a taxpayer whose GST registration is cancelled for non-filing of returns subsequently files all pending returns, courts will direct the authority to consider such compliance and decide the revocation application within a short, specified timeframe, rather than leaving the taxpayer to navigate ordinary revocation timelines.

Sections Involved

  • Section 29, Central/Andhra Pradesh Goods and Services Tax Act, 2017 – provides for cancellation of registration for continuous non-filing of returns.
  • Section 30, Central/Andhra Pradesh Goods and Services Tax Act, 2017 – provides for revocation of cancellation of registration on application, upon the default being cured.

Decision – In Favour of

The writ petition was allowed with a direction for expeditious consideration of revocation — the outcome favours the Assessee.

Case Details

Court: High Court of Andhra Pradesh at Amaravati
Case No.: Writ Petition No. 20239 of 2023
Coram: Hon'ble Sri Justice U. Durga Prasad Rao and Hon'ble Smt. Justice Venkata Jyothirmai Pratapa
Date of Order: 11.08.2023

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