Facts of the Case

Sri Kalyani Granites, Ongole, represented by its proprietor Kishore Pallapolu, had its GST registration cancelled by order dated 09.06.2023 (issued in Form GST REG-23). The appeal against this cancellation was dismissed by the Additional Commissioner (Appeals) vide Appeal Order No. ZD370124023143Z dated 31.01.2024. Aggrieved by both the cancellation and the appellate confirmation, the petitioner approached the Andhra Pradesh High Court seeking a mandamus declaring the appellate order illegal and directing restoration of its tax registration status.

Issues Involved

  1. Whether the cancellation of GST registration, confirmed in appeal, should be set aside and the original registration restored, or whether the petitioner should instead be relegated to applying afresh for registration.

Petitioner's Arguments

  • The cancellation order dated 09.06.2023 and the confirming appellate order dated 31.01.2024 were illegal, arbitrary and violative of Articles 14, 19, 21 and 300A of the Constitution.
  • The registration ought to be restored and the tax regime status revived.

Respondent's Arguments

  • The Government Pleader for Commercial Tax defended the cancellation and appellate orders as validly passed in accordance with the GST Act.

Court Order / Findings

  • The Court noted that rather than pursue restoration of the cancelled registration through further litigation, it would be more appropriate and efficient for the petitioner to apply for a fresh registration.
  • The Court disposed of the writ petition by leaving it open to the petitioner to apply for fresh GST registration, directing the respondents to consider such an application in accordance with law and pass necessary orders within four weeks of the application being made.
  • No order as to costs was made, and connected miscellaneous applications were closed.

Important Clarification

  • Where a GST registration cancellation has been confirmed in appeal and remains unchallenged on independent merits within limitation, courts often decline to reopen the cancellation itself and instead facilitate a fresh registration application, expediting the taxpayer's return to compliance.
  • Such disposal is a pragmatic middle path — it does not adjudicate the correctness of the cancellation but ensures the taxpayer is not left remediless going forward.

Sections Involved

  • Section 29, CGST Act, 2017 – cancellation of registration.
  • Section 107, CGST Act, 2017 – appeal against cancellation orders.
  • Form GST REG-23 – order of cancellation of registration.

Decision – In Favour of

The decision is disposed of with directions, without a clean win for either side — cancellation was not set aside, but the petitioner was afforded a facilitated path to fresh registration within a fixed timeline.

Case Details

High Court of Andhra Pradesh at Amaravati – Writ Petition No. 3373/2024 with IA No. 1 of 2024 – Coram: Hon'ble Justice R. Raghunandan Rao and Hon'ble Justice T.C.D. Sekhar – Order dated 21.01.2026.

Link to Download the Order

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