GST registration was cancelled for non-filing of returns and non-payment of tax — Andhra Pradesh High Court permitted revival through revocation application, draft returns and tax payment within fixed timeline.

Issue:
Whether the Assessee, whose GST registration was cancelled through FORM GST REG-19 dated 08.10.2024 for non-filing of returns and non-payment of taxes, could be given an opportunity for restoration of registration through the statutory revocation process.

Rule:
Where cancellation of registration is based on default in filing returns or payment of tax, the Assessee may be permitted to seek revocation of cancellation, subject to filing of returns, payment of admitted tax dues and compliance with procedural requirements under the GST law.

Application:
The Assessee’s registration had been cancelled on 08.10.2024. The Assessee approached the High Court seeking restoration. The Court noticed that in a similar matter, i.e. W.P. No.18308 of 2024 decided on 16.10.2024, directions had already been issued for allowing the Assessee to move a revocation application on compliance of conditions. Following the same approach, the Court directed the Assessee to file an application for revocation, submit draft returns proposed to be filed after restoration, and deposit all taxes due on or before 28.05.2026. The Registering Authority was directed to accept the tax payment, consider the revocation application, and pass orders within 15 days.

Conclusion:
The writ petition was disposed of in favour of the Assessee by granting a conditional opportunity for revival of GST registration. If the revocation plea is accepted, the registration shall be restored and the Assessee shall file all pending returns. Manual filing was also permitted in case online filing creates difficulty.

Impact Analysis:
This judgment reinforces that cancellation of GST registration for return-filing defaults should not become a permanent civil death of business, where the Assessee is willing to pay taxes and regularise compliance. It gives practical relief by permitting restoration through revocation, draft returns, payment of dues and even manual filing where the portal causes difficulty.

Title: MOHAMMED FEROZ QURESHI vs. ASSISTANT COMMISSIONER ST HONBLE JUSTICE
Court: HIGH COURT OF ANDHRA PRADESH
Citation: WRIT PETITION NO: 13338/2026
Dated: 06-05-2026