Facts of the Case

The petitioner, M/s. Narasimha Raju Uttarilli, challenged an order dated 21.02.2024 cancelling his GST registration, issued by the Superintendent of Central Tax, Bhimavaram Range, as illegal, arbitrary and violative of Section 29 of the GST Act and principles of natural justice, and sought restoration of registration. The petitioner relied on an earlier order of the same Court dated 16.10.2024 in W.P.No.18308 of 2024, passed in a similar circumstance, disposing of the writ petition with specific directions for revocation.

Issues Involved

  1. What procedural roadmap should be laid down for a taxpayer to seek revocation and restoration of a cancelled GST registration, following the Court's own precedent in similar circumstances.

Petitioner's Arguments

  • The cancellation of registration was illegal, arbitrary, without jurisdiction and in violation of principles of natural justice, and the respondents' inaction on the revocation application (Form GST REG-21) was also under challenge.
  • An identical situation was addressed by this Court in W.P.No.18308 of 2024 with specific procedural directions, and the same relief should follow here.

Respondent's Arguments

  • No separate opposing submissions are recorded; the matter was disposed of following the Court's own precedent.

Court Order / Findings

  • Following its earlier order in W.P.No.18308 of 2024, the Court laid down a seven-point procedure: (1) the petitioner shall file a revocation application by a fixed date; (2) file draft returns proposed to be filed on restoration; (3) deposit all taxes due by the same date; (4) the registering authority shall receive such payment before considering the revocation application; (5) the authority shall decide the revocation application within 15 days of receipt; (6) on acceptance, registration shall be restored and the petitioner shall file all due returns; and (7) if online filing is not possible, manual filing shall be accepted.
  • The writ petition was disposed of in these terms, without costs.

Important Clarification

  • High Courts have developed a standard, replicable procedural template for GST registration-restoration cases – a fixed timeline for filing the revocation application with draft returns and payment of dues, a fixed decision timeline for the authority, and a fallback of manual filing where the online portal is inaccessible – which is applied consistently across similarly-placed taxpayers.

Sections Involved

  • Section 29, CGST Act, 2017 – cancellation of registration.
  • Section 30, CGST Act, 2017 and Form GST REG-21 – application for revocation of cancellation of registration.

Decision – In Favour of

Disposed of in favour of the Assessee, subject to compliance with the seven-point procedure for revocation and restoration of registration.

Case Details

High Court of Andhra Pradesh at Amaravati; Writ Petition No. 14292 of 2025; Coram: Hon'ble Sri Justice R. Raghunandan Rao and Hon'ble Smt Justice Sumathi Jagadam; Order dated 18.06.2025.

Link to Download the Order

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