Facts of the Case

The petitioner, M/s. Seshamma Kandra, challenged an order dated 08.06.2023 (Reference No. ZA370623012930R) cancelling her GST registration. She had submitted a representation dated 07.08.2023 explaining that her earlier leased business premises had been vacated, which led to the cancellation, and that she had since obtained new premises and wished to submit fresh documents in support of revocation of the cancellation. That representation had not been considered by the authorities by the time the writ petition was heard.

Issues Involved

  1. Whether the order cancelling the petitioner's GST registration should be interfered with in writ jurisdiction, or whether the department should instead be directed to consider the petitioner's pending representation.

Petitioner's Arguments

  • The cancellation order was illegal, arbitrary, and in violation of natural justice, and further, the petitioner had submitted a representation with fresh documents for revocation of the cancellation which remained unconsidered.

Respondent's Arguments

  • No independent defence of the cancellation is recorded; the matter proceeded on the basis of the petitioner's own representation and documents placed on record.

Court Order / Findings

  • On perusal of the petitioner's representation dated 07.08.2023, the Court directed her to submit a fresh representation within two weeks.
  • The respondent authorities were directed to consider the fresh representation, provide a hearing, and pass an appropriate order within three weeks of its submission.
  • The writ petition was disposed of on these terms, with no costs, and without any decision on whether the original cancellation was justified.

Important Clarification

This order does not decide whether the petitioner's GST registration was validly cancelled or should be revoked — it only ensures her pending representation for revocation will actually be considered within a fixed timeframe. Taxpayers facing similar cancellation for non-functioning at the registered address should promptly file supporting documents (proof of new premises, etc.) when seeking revocation.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — provisions on cancellation and revocation of registration

Decision – In Favour of

Disposed of without a decision on merits — a procedural direction to consider the petitioner's representation for revocation within a fixed timeframe.

Case Details

Court: High Court of Andhra Pradesh at Amaravati
Case No.: Writ Petition No. 21924 of 2023
Coram: Hon'ble Sri Justice U. Durga Prasad Rao and Hon'ble Smt. Justice Venkata Jyothirmai Pratapa
Date of Order: 8 September 2023

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