Facts of the Case

The petitioner, M/s JMA Engineering Works, represented by its proprietor, challenged the cancellation of its GST registration vide order dated 22.10.2024 on the ground of non-filing of returns and non-payment of taxes. The petitioner approached the Andhra Pradesh High Court, seeking that the cancellation order be set aside as illegal, arbitrary, and violative of the principles of natural justice, relying on a similar order passed by the same Court in an earlier, materially identical case.

Issues Involved

  1. Whether the cancellation of GST registration for non-filing of returns could be reversed by directing the petitioner to comply with a structured set of conditions rather than deciding the matter purely on natural-justice grounds.
  2. Whether the Registering Authority should be directed to accept a manual application for revocation if the online portal did not permit it due to the time elapsed since cancellation.

Petitioner's Arguments

  • The cancellation order dated 22.10.2024 was illegal, arbitrary, and violative of natural justice, and deserved to be set aside.
  • The petitioner was willing to comply with revocation formalities, including filing pending returns and depositing all outstanding tax dues.

Respondent's Arguments

  • The Government Pleader for Commercial Tax appeared for the respondents; the Court proceeded on the basis of its own earlier order dated 16.10.2024 in W.P.No.18308 of 2024, involving a similar factual circumstance, without a separately recorded contest on merits.

Court Order / Findings

  • Following its own judgment in W.P.No.18308 of 2024 dated 16.10.2024, the Court disposed of the writ petition with a structured set of directions.
  • The petitioner was directed to file an application for revocation, along with draft returns proposed to be filed if registration is restored, and to deposit all taxes due on or before 21.11.2025.
  • The Registering Authority was directed to receive such tax payment before considering the revocation application, and to pass orders on the application within 15 days of receipt; if accepted, the registration would be restored and the petitioner would file all pending returns.
  • If the petitioner faced difficulty filing the application online, it was permitted to file manually, which the 1st respondent was directed to accept.

Important Clarification

  • Courts increasingly resolve GST registration-cancellation-for-non-filing disputes through a standard remedial template — deposit of dues, filing of draft/pending returns, and a time-bound decision by the department — rather than through a fresh merits hearing each time.
  • Where the GST portal does not permit an online revocation application (typically due to elapsed time), authorities can be directed to accept the application manually and process it in accordance with law.

Sections Involved

  • Section 29, CGST Act, 2017 — cancellation of registration for non-filing of returns and revocation thereof.
  • Section 30, CGST Act, 2017 — application for revocation of cancellation of registration.

Decision – In Favour of

Assessee. The cancellation was directed to be reconsidered for revocation on a structured set of compliance conditions, with manual filing permitted if needed.

Case Details

Court: High Court of Andhra Pradesh at Amaravati
Case No.: Writ Petition No. 30528 of 2025
Coram: Hon'ble Sri Justice R. Raghunandan Rao and Hon'ble Sri Justice Subhendu Samanta
Date of Order: 05.11.2025

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