Facts of the Case

The petitioner in Writ Petition No. 24397 of 2023 challenged an order dated 13 March 2023 passed by the 1st respondent cancelling its GST registration.

The order records that a connected matter, W.P. No. 20239 of 2023, had already been decided by the same Bench granting a similar petitioner liberty to apply for revocation of cancellation.

The present writ petition was disposed of on the same terms as that earlier order.

Issues Involved

  1. Whether the petitioner should be granted liberty to apply for revocation of the cancellation of its GST registration, following the template already adopted in the connected case (W.P. No. 20239 of 2023).

Petitioner's Arguments

  • No independent arguments are recorded — the petitioner's counsel evidently sought parity with the disposal already granted in the connected matter, W.P. No. 20239 of 2023.

Respondent's Arguments

  • The Government Pleader for Commercial Tax appeared for the respondents; no specific opposition to the template disposal is recorded.

Court Order / Findings

  • In terms of the order in W.P. No. 20239 of 2023, the petitioner was given liberty to file an application for revocation of the cancellation of its GST registration within two weeks.
  • The 1st respondent was directed to consider that application, along with the returns submitted by the petitioner, and pass an appropriate order within two weeks thereafter, communicating it to the petitioner.
  • The writ petition was disposed of on these terms, with no costs, and pending interlocutory applications were closed.

Important Clarification

This is a bare, template disposal that simply extends to this petitioner the same liberty-to-apply-for-revocation relief already granted in a connected matter — the Court records no independent reasoning on why the underlying cancellation was or was not justified. Businesses facing GST registration cancellation should note that filing a timely revocation application, along with pending returns, is typically the practical route the courts direct, rather than a substantive ruling striking down the cancellation itself.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — governs registration and its cancellation/revocation, the subject matter of the dispute.
  • Constitution of India, 1950 — Article 226, under which the writ petition was filed.

Decision – In Favour of

Disposed of with a modest procedural benefit to the petitioner (liberty to seek revocation, to be decided within two weeks) — not a substantive ruling on the validity of the cancellation.

Case Details

  • Court: High Court of Andhra Pradesh
  • Case No.: Writ Petition No. 24397 of 2023 (following W.P. No. 20239 of 2023)
  • Coram: Justice U. Durga Prasad Rao and Justice A.V. Ravindra Babu
  • Date of Order: 20 September 2023

Link to Download the Order

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