Facts of the Case

NSL Mining Resources India Pvt. Ltd., along with its authorised representative, challenged the cancellation of its GST registration (GSTIN ZA370722028357F) by an order dated 21.07.2022, made on the ground of non-filing of returns and non-payment of taxes. The petitioner sought a writ declaring the cancellation illegal, arbitrary and without jurisdiction, and consequently to activate the GST registration; and, in the alternative, sought a direction that the delay, if any, be condoned and the petitioner be permitted to file an application under Section 30 of the Andhra Pradesh GST Act, 2017 for revocation of cancellation, to be considered by the authorities within a time-bound manner. The petitioner company had, in the meantime, gone through insolvency resolution, with a Resolution Plan approved by the National Company Law Tribunal (NCLT) on 01.02.2024 governing its outstanding tax dues going forward.

Issues Involved

  1. Whether a company whose GST registration was cancelled years earlier for non-filing of returns should be permitted a time-bound revocation process, particularly where its dues are now governed by an NCLT-approved Resolution Plan rather than the pre-insolvency position.
  2. What sequence of compliance steps (application, deposit, draft returns) should be prescribed to give practical effect to such revocation, including a fallback for manual filing if the online process proves difficult.

Petitioner's Arguments

  • The petitioner sought restoration/activation of its GST registration number, or in the alternative, condonation of delay to permit an application under Section 30 of the APGST Act for revocation, given that its tax dues now stood governed by the NCLT-approved Resolution Plan rather than the original quantum for which the registration was cancelled.

Respondent's Arguments

  • The Government Pleader for Commercial Tax, appearing for the department, did not press specific opposition beyond placing the department's procedural stance before the Court; the matter proceeded largely on the basis of a similar earlier order of the same Bench in a comparable fact situation.

Court Order / Findings

  • The Court noted that in a similar circumstance, it had by order dated 16.10.2024 in W.P.No.18308 of 2024 disposed of a comparable writ petition with specific directions, and followed the same approach here.
  • The petition was disposed of directing that the petitioner: (i) file an application for revocation; (ii) file draft returns proposed to be submitted upon restoration; (iii) deposit all taxes payable under the NCLT-approved Resolution Plan (dated 01.02.2024) on or before a specified date; (iv) have the Registering Authority receive such payment before considering revocation; (v) have the registration restored and all due returns filed if the revocation plea is accepted; and (vi) be permitted to file the revocation application manually if online filing proves difficult, which the authority must accept.
  • The Registering Authority was directed to consider and decide the revocation application within 15 days of receipt.

Important Clarification

  • Where a company's tax dues are governed by an NCLT-approved Resolution Plan, GST registration revocation can be sequenced around deposit of dues per the Plan's schedule rather than the general provisions, and courts will typically issue a specific, time-bound roadmap covering application, deposit, draft returns and manual filing as a fallback.

Sections Involved

  • Section 29, CGST/APGST Act, 2017 — cancellation of registration for non-filing of returns.
  • Section 30, CGST/APGST Act, 2017 — revocation of cancellation of registration.

Decision – In Favour of

The writ petition was disposed of in part in favour of the Assessee, with a structured, time-bound revocation process rather than an outright restoration or dismissal.

Case Details

Court: High Court of Andhra Pradesh at Amaravati
Case No.: Writ Petition No. 25122/2025
Coram: Hon'ble Sri Justice R. Raghunandan Rao and Hon'ble Sri Justice T.C.D. Sekhar
Date of Order: 24.09.2025

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.