Facts of the Case

M/s Godavari Projects Private Limited filed Writ Petition No. 17349 of 2023 before the Andhra Pradesh High Court, challenging the cancellation of its GST registration by order dated 05.01.2023 passed by the Assistant Commissioner (State Tax), Patamata Circle, Vijayawada, under Section 29(2) of the Andhra Pradesh Goods and Services Tax Act, 2017. The petitioner's appeal against this cancellation was rejected at the admission stage by the Additional Commissioner (ST), Appellate Authority, by an endorsement dated 27.06.2023, on the ground that it was filed beyond the condonable period — the delay being one month and twenty-four days.

Issues Involved

  1. Whether the delay of one month and twenty-four days in filing the appeal against the cancellation order could be condoned.
  2. Whether the non-constitution of the GST Appellate Tribunal was a relevant factor in condoning the delay and restoring the appeal.

Petitioner's Arguments

  • The petitioner argued that the appeal was rejected purely on a technical limitation ground without examining the merits of the cancellation.
  • It pointed out that the GST Appellate Tribunal had not yet been constituted under the Act, leaving it without a further remedy if the delay was not condoned.

Respondent's Arguments

  • The tax authorities maintained that the appeal was filed beyond the condonable period prescribed under the GST Act, and that the endorsement rejecting it at admission was therefore proper.

Court Order / Findings

  • The Division Bench (Justice U. Durga Prasad Rao and Justice Venkata Jyothirmai Pratapa) noted that the GST Tribunal had not been constituted as required under the Act, leaving the petitioner without a forum to pursue further legal remedies.
  • In the interest of justice, the Court allowed the writ petition and condoned the delay of one month twenty-four days in filing the appeal, subject to conditions.
  • The delay was condoned on the condition that the petitioner pay costs of Rs.20,000 to the Appellate Authority within one week of receiving the order.
  • On payment of costs, the Appellate Authority was directed to restore the appeal and pass necessary orders in accordance with law.

Important Clarification

The cancellation of the petitioner's GST registration was not decided on merits by this order — the Court only restored the appeal so that the Appellate Authority can now examine the cancellation itself. The useful takeaway for GST registration-holders is that the continuing non-constitution of the GST Appellate Tribunal has been treated by courts as a valid ground, "in the interest of justice," to condone delays in filing statutory GST appeals — though relief here came with a cost condition and no ruling on whether the cancellation itself was justified.

Sections Involved

  • Andhra Pradesh Goods and Services Tax Act, 2017 — Section 29(2) (cancellation of registration) and appeal provisions.
  • Provisions relating to constitution of the GST Appellate Tribunal under the CGST/SGST Acts.

Decision – In Favour of

Decided in favour of the petitioner on the limited question of delay condonation; the appeal against the cancellation of GST registration was restored for fresh consideration on merits by the Appellate Authority, subject to payment of costs.

Case Details

Court: High Court of Andhra Pradesh at Amaravati
Case No.: Writ Petition No. 17349 of 2023
Coram: Justice U. Durga Prasad Rao and Justice Venkata Jyothirmai Pratapa
Date: 04.08.2023
Parties: M/s Godavari Projects Private Limited vs. Assistant Commissioner (ST), Patamata Circle & Others

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