Facts of the Case

HES-MVR (JV) challenged the cancellation of its GST registration by an order dated 09.09.2022 (Reference No.ZA370922011595G) passed by the Goods and Service Tax Officer, Mangalagiri Circle, as illegal, arbitrary, and violative of natural justice and Section 29 of the CGST/APGST Act, seeking restoration of its registration.

Issues Involved

  1. Whether a cancelled GST registration can be restored on a structured, time-bound compliance framework, following the terms of an earlier coordinate bench order on similar facts.

Petitioner's Arguments

  • Sought a mandamus declaring the cancellation order illegal and directing restoration of the registration.

Respondent's Arguments

  • The Government Pleader for Commercial Tax appeared; no separate contest on the applicability of the precedent relied upon is recorded.

Court Order / Findings

  • Noted that in a similar circumstance, the Court had earlier disposed of a writ petition (W.P.No.18308 of 2024, order dated 16.10.2024) with certain directions.
  • Following that judgment, disposed of the present petition with directions: the petitioner to file an application for revocation of cancellation by 30.07.2025; to file draft returns proposed to be filed on restoration; and to deposit all taxes due by 30.07.2025.
  • Directed the registering authority to receive the tax payment prior to considering the revocation application, and to pass orders within 15 days of receipt of the application.
  • Directed that if the plea is accepted, the registration shall be restored and the petitioner shall file all due returns; manual filing was permitted if online filing proved difficult.

Important Clarification

  • A cancelled GST registration can be restored by the High Court on a structured, time-bound compliance framework — filing a revocation application, submitting draft returns, and depositing all outstanding tax dues before the registering authority considers the application — even without a separate merits analysis of the original cancellation, following a template the Andhra Pradesh High Court has applied consistently in comparable registration-cancellation matters.

Sections Involved

  • Section 29, CGST/APGST Act, 2017 — cancellation and revocation of registration.

Decision – In Favour of

In favour of the Assessee (conditional restoration).

Case Details

High Court of Andhra Pradesh at Amaravati; WRIT PETITION NO: 16063 OF 2025; Coram: Justice R. Raghunandan Rao & Justice Sumathi Jagadam; Order dated 09.07.2025.

Link to Download the Order

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