Case Law Details
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.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
Heard Sri L. Chandra Obul Reddy, the learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents.
2. The present Writ Petition has been filed challenging the cancellation of registration of the petitioner, under the Goods and Services Tax Act, 2017, in FORM GST REG – 19, by an Order, dated 22.01.2026, on the ground of non-filing of the returns and non-payment of taxes.
3. Aggrieved by the said Order of Cancellation, dated 22.01.2026, the petitioner has now approached this Court, by way of the present Writ Petition.
4. In a similar circumstance, this Court, by an Order, dated 16.10.2024, in W.P.No.18308 of 2024, had disposed of the Writ Petition with certain directions.
5. Following the said Judgment, this Writ Petition is disposed of with the following directions:
1) The petitioner shall file an application for revocation.
2) The petitioner shall also file draft returns which the petitioner proposes to file in the event of the registration of the petitioner being restored.
3) The petitioner shall also deposit all taxes due on or before 28.05.2026.
4) The 1st respondent, who is the Registering Authority-cum-Assigning Authority, shall receive the payment of such taxes prior to considering the application for revocation.
5) The 1st respondent shall consider the application of the petitioner for revocation and pass orders within 15 days from the date of receipt of the application.
6) In the event of the 1st respondent accepting the plea of the petitioner, the registration of the petitioner shall be restored and the petitioner shall file all the returns due till that date.
7) In the event of any difficulty for the petitioner to file the application online, the same can be filed manually and the 1st respondent shall accept such manual filing.
There shall be no order as to costs.
As a sequel, interlocutory applications pending, if any shall stand closed.
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