Facts of the Case

Sree UGCL Projects Limited (formerly United Global Corporation Limited) challenged an order dated 09.08.2023 cancelling its GST registration bearing Reference No.ZA370823017052U, issued by the Assistant Commissioner (ST), Gajuwaka, Visakhapatnam, with retrospective effect from 01.07.2023. The petitioner alleged the order was bald and cryptic, assigned no good or sufficient reasons, and was issued without a DIN or the officer's signature, in violation of the CGST/APGST Act, 2017 and Articles 14, 19(1)(g) and 21 of the Constitution. It sought quashing of the Cancellation Order in FORM GST REG-19 and restoration of its registration.

Issues Involved

  1. Whether a retrospective cancellation of GST registration issued without reasons, DIN, or signature can stand.
  2. What conditions a High Court should impose while directing consideration of a revocation application in place of adjudicating the cancellation order's validity on merits.
  3. How to balance restoration of registration against the department's interest in ensuring outstanding tax compliance.

Petitioner's Arguments

  • Argued that the Order for Cancellation of Registration was bald and cryptic, assigning no reasons for the retrospective effect from 01.07.2023.
  • Contended that the absence of a DIN and officer's signature rendered the order arbitrary and contrary to the CGST/APGST Act and constitutional guarantees.
  • Sought directions restoring the Registration Certificate in the interest of justice and equity.

Respondent's Arguments

  • The Government Pleader for Commercial Tax did not seriously contest that a similar situation had earlier been addressed by the Court with specific directions in W.P.No.18308 of 2024.

Court Order / Findings

  • The Division Bench noted that a similar circumstance had already been addressed by the Court's order dated 16.10.2024 in W.P.No.18308 of 2024, disposing of that petition with a structured set of directions.
  • Following that precedent, the Court declined to independently rule on the validity of the cancellation order and instead directed a time-bound revocation mechanism as the practical remedy.
  • Directed the petitioner to file a revocation application along with draft returns and deposit all taxes due by 13.08.2025, with the Registering Authority to decide within 15 days of receipt.
  • Permitted manual filing of the revocation application if the online mechanism posed difficulty, and directed restoration of registration and filing of pending returns upon acceptance of the plea.

Important Clarification

  • Where a retrospective, unreasoned, DIN-less cancellation order has already been addressed by an earlier co-ordinate Bench ruling through a structured revocation mechanism, courts will follow the same template rather than independently invalidate the cancellation order.
  • A conditional revocation pathway — filing draft returns, depositing taxes due, and time-bound consideration by the authority — is now a standard, practical remedy in retrospective GST cancellation cases in Andhra Pradesh.

Sections Involved

  • Section 29, CGST/APGST Act, 2017 – empowers cancellation of GST registration, including with retrospective effect.
  • FORM GST REG-19, CGST Rules, 2017 – the prescribed form for an order of cancellation of registration.

Decision – In Favour of

Disposed of with directions, in favour of the petitioner-assessee subject to compliance — restoration of registration was made conditional on filing the revocation application, draft returns and payment of taxes due within the specified timeline.

Case Details

  • Court: High Court of Andhra Pradesh at Amaravati
  • Case No.: Writ Petition No. 18882 of 2025
  • Coram: Hon'ble Sri Justice R. Raghunandan Rao and Hon'ble Smt Justice Sumathi Jagadam
  • Date of Order: 23 July 2025

Link to Download the Order

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