Facts of the Case

The petitioner, Veerla Bhaskara Rao (GSTIN 37AGPPV3517J1ZR), challenged the cancellation of his GST registration, issued in Form GST REG-19 vide Order No.ZA370424002127Y dated 02.04.2024, seeking restoration on the ground that he had already filed all pending returns and paid the dues.

Issues Involved

  1. Whether the cancellation order warranted interference in writ jurisdiction.
  2. Whether the petitioner should instead be granted a structured opportunity to seek revocation of cancellation on compliance with statutory formalities, following the Court's earlier ruling in similar circumstances.

Petitioner's Arguments

  • The GST registration cancellation ought to be set aside and the registration restored, particularly since the petitioner had already filed all pending returns and paid the dues.

Respondent's Arguments

  • The Government Pleader for Commercial Tax appeared for the State respondents; no serious objection was raised to the Court following its co-ordinate ruling on identical facts.

Court Order / Findings

  • The Division Bench noted that in a similar circumstance, it had, by order dated 16.10.2024 in W.P.No.18308 of 2024, disposed of a writ petition with certain directions, and following that judgment, disposed of the present writ petition with an identical set of directions: the petitioner to file an application for revocation of cancellation on or before 03.09.2025, along with draft returns proposed on restoration, and deposit all taxes due by that date.
  • The Registering Authority was directed to receive such payment prior to considering the revocation application and to pass orders within 15 days of receipt; if the plea was accepted, registration would be restored and the petitioner would file all pending returns, and manual filing was to be accepted if online filing proved difficult.
  • No costs were awarded.

Important Clarification

  • For a registered person whose GST registration has been cancelled, courts continue to prefer a structured, time-bound revocation route — filing the application with draft returns and depositing all due taxes within a fixed date, with the authority mandated to decide within 15 days — over adjudicating the legality of the cancellation order itself.
  • Manual filing must be accepted where any online difficulty arises in submitting the revocation application, ensuring the assessee is not denied relief on a technicality.

Sections Involved

  • Section 29 of the Goods and Services Tax Act, 2017 — governs cancellation of GST registration.
  • Article 226 of the Constitution of India — invoked for the writ of mandamus seeking restoration of registration.

Decision – In Favour of

Disposed of with directions in favour of the Assessee, permitting revocation of the cancellation subject to filing an application, depositing taxes due, and complying with the prescribed timeline.

Case Details

Court: High Court of Andhra Pradesh at Amaravati
Case No.: Writ Petition No.21452 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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