Creative Technomates Vs Assistant Commissioner ST (Andhra Pradesh High Court)
Cancelled GST Registration Must Be Reconsidered After Tax Payment; Andhra Pradesh HC Allows Revocation Process for GST Cancellation Due to Non-Filing of Returns; GST Registration Cancellation Can Be Revoked After Filing Returns and Paying Dues; Andhra Pradesh HC Permits Manual Filing of GST Revocation Application Due to Online Difficulties.
The Andhra Pradesh High Court heard a writ petition challenging the cancellation of the petitioner’s GST registration through FORM GST REG-19 by an order dated 22.01.2026. The registration had been cancelled on the grounds of non-filing of returns and non-payment of taxes.
Aggrieved by the cancellation order, the petitioner approached the High Court seeking relief against the cancellation of registration under the Goods and Services Tax Act, 2017.
During the hearing, the Court noted that in a similar matter decided earlier in W.P. No.18308 of 2024 by an order dated 16.10.2024, directions had already been issued in comparable circumstances. Following the earlier judgment, the Court disposed of the present writ petition with specific directions.
The Court directed the petitioner to file an application for revocation of cancellation of registration. The petitioner was also directed to file draft returns proposed to be submitted if the registration was restored. Further, the petitioner was required to deposit all taxes due on or before 28.05.2026.
