Facts of the Case

Vijaya Durga Engineering Works, a proprietorship represented by Pandu Suddula, had its GST registration cancelled by an order dated 30.07.2024 bearing Reference No. ZA370724044212R, issued without a Document Identification Number (DIN), on the ground of non-filing of returns and non-payment of taxes. The petitioner challenged the cancellation before the Andhra Pradesh High Court as illegal, arbitrary and contrary to Rule 21A(2A) of the CGST Rules, 2017, and sought restoration of the registration.

Issues Involved

  1. Whether cancellation of GST registration for non-filing of returns and non-payment of taxes could be reversed by the writ court, and on what terms.
  2. Whether the directions issued by the same Court in an earlier, similarly-placed case ought to govern disposal of this petition as well.

Petitioner's Arguments

  • The petitioner contended that the cancellation order, passed without a DIN, was contrary to the procedural safeguards under Rule 21A(2A) of the CGST Rules, 2017, was arbitrary, without jurisdiction and violative of natural justice, and sought its revocation and restoration of the registration.

Respondent's Arguments

  • The Government Pleader for Commercial Tax appeared for the respondents; the order records no separate substantive opposition beyond reliance on the fact of non-filing of returns and non-payment of taxes that led to cancellation.

Court Order / Findings

  • Noting that the Court had, by an order dated 16.10.2024 in W.P.No.18308 of 2024, disposed of a similarly-placed case with specific directions, the Court applied the same template to this petition.
  • The petitioner was directed to file an application for revocation along with the draft returns it proposes to file if registration is restored, and to deposit all taxes due on or before 31.12.2025.
  • The registering authority was directed to receive such tax payment before considering the revocation application, and to decide the application within fifteen days of receipt.
  • If the plea is accepted, registration is to be restored and all due returns filed; manual filing was permitted if the online portal posed difficulty.

Important Clarification

  • Cancellation of GST registration for non-filing of returns is not treated as a dead end by the courts — a structured pathway of filing draft returns, depositing all outstanding tax dues, and a time-bound decision on revocation is now a standard template the Andhra Pradesh High Court applies to restore compliant but previously defaulting registrants.

Sections Involved

  • Rule 21A, CGST Rules, 2017 – suspension and cancellation of registration procedure, including sub-rule (2A) relied on by the petitioner.
  • Section 29, Central Goods and Services Tax Act, 2017 – power to cancel registration for continued default in filing returns.

Decision – In Favour of

Disposed of with directions; in favour of the Assessee to the extent of a structured revocation pathway, subject to full compliance with outstanding tax dues.

Case Details

  • Court: High Court of Andhra Pradesh at Amaravati
  • Case No.: W.P. No. 33439 of 2025
  • Coram: Justice R. Raghunandan Rao and Justice T.C.D. Sekhar
  • Date of Order: 10.12.2025

Link to Download the Order

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