Facts of the Case

M/s Adiwasi Electricity Consumers Society, represented by its proprietor, had its GST registration bearing GST No. 37AABAA2820N2ZS cancelled by an order dated 10.06.2019 on the ground of non-filing of returns and non-payment of taxes. An appeal against a related suo-motu confirmation was dismissed by the Additional Commissioner (ST) (FAC), Appellate Authority, by order dated 07.07.2025. The petitioner approached the Andhra Pradesh High Court seeking to set aside the appellate order and the original cancellation, and for interim revival of its GST registration portal pending disposal of the writ petition.

Issues Involved

  1. Whether a GST registration cancelled for non-filing of returns and non-payment of taxes, and confirmed in appeal, should be revived through a structured, condition-based mechanism rather than by directly quashing the orders.

Petitioner's Arguments

  • The appellate order confirming cancellation of the GST registration was arbitrary, illegal and contrary to law, and the original 2019 cancellation order deserved to be set aside, with the registration portal revived pending disposal of the petition.

Respondent's Arguments

  • The Government Pleader for Commercial Tax appeared for the respondents but is not recorded as substantively opposing the structured revival mechanism previously adopted by this Court in a similar circumstance.

Court Order / Findings

  • Following its own earlier order dated 16.10.2024 in W.P.No.18308 of 2024, which laid down a similar mechanism in a comparable case, the Court disposed of the writ petition with a structured set of directions rather than quashing the cancellation outright.
  • The petitioner was directed to file an application for revocation along with draft returns it proposes to file if restored, and to deposit all taxes due by a fixed date (03.09.2025); the second respondent (Registering Authority) shall receive such payment before considering the revocation application and pass orders within 15 days, restoring registration if the plea is accepted, whereafter the petitioner must file all due returns, with liberty to file the application manually if online filing proves difficult.

Important Clarification

  • Rather than adjudicating whether a non-filing-based GST cancellation was justified, courts are increasingly disposing of such challenges through a template revival mechanism — revocation application, draft returns, and full tax payment as preconditions, with a time-bound decision by the department — leaving the substantive correctness of the original cancellation unexamined.
  • Assessees facing portal difficulties in filing the revocation application are entitled to file it manually, which the department must accept.

Sections Involved

  • Section 29, CGST Act, 2017 – governs cancellation of registration for non-filing of returns and the revocation procedure invoked here.
  • Section 30, CGST Act, 2017 – governs applications for revocation of cancellation of registration, the mechanism directed to be used.

Decision – In Favour of

The writ petition was disposed of with directions broadly favourable to the assessee, giving it a fresh, time-bound route to restoration conditional on full compliance and payment of dues, rather than an outright quashing of the cancellation.

Case Details

Court: High Court of Andhra Pradesh at Amaravati. Case No.: Writ Petition No. 20977 of 2025. Coram: Hon'ble Sri Justice R. Raghunandan Rao and Hon'ble Sri Justice T.C.D. Sekhar. Date of Order: 13th August, 2025.

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