Boon Estates Vs Union of India (Andhra Pradesh High Court)
The Andhra Pradesh High Court disposed of the writ petition filed by Boon Estates against cancellation of GST registration dated 04.10.2023. The petitioner submitted that unavoidable circumstances had prevented it from carrying on business and filing monthly GST returns, but it was contemplating revival of business and could not do so because of the cancelled registration. It was also submitted that no proper opportunity was afforded before cancellation and reliance was placed on an order dated 22.04.2026 in W.P No.9876 of 2026. The Court directed the petitioner to file an application for revocation, draft returns proposed to be filed if registration is restored, and deposit all taxes due on or before 21.08.2026. The Registering Authority-Cum-Assigning Authority was directed to receive the tax payment before considering the revocation application and pass orders within 15 days of its receipt. If the plea was accepted, registration was to be restored and all returns due till that date filed. Manual filing was permitted if the online application presented difficulty.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
Aggrieved by order of cancellation of registration dated 04.10.2023 passed by respondent No.5, the present writ petition is filed on various grounds.
2. Learned counsel for the petitioner submits that due to unavoidable circumstances, petitioner was not carrying on business and failed to file the monthly returns under Goods and Services Tax Act, 2017 (for short “the Act”). He submits that the petitioner is now contemplating to revive its business activities, however, in view of cancellation of petitioner’s registration, it is not a position to revive its business activities. Be that as it may.
3. He submits before passing an order of cancellation of registration, no proper opportunity was afforded to the petitioner and that in similar circumstances writ petitions are entertained and disposed of, with certain directions. He has drawn the attention of this Court to one such order dated 22.04.2026 in W.P No.9876 of 2026 and seeks disposal of the writ petition on similar lines.
4. Mr. S.A.V.Sai Kumar, learned Assistant Government Pleader for Commercial Tax, has not disputed the submissions made insofar as directions issued in similar circumstances.
5. Considering the submissions made, the writ petition is disposed of, with the following directions:
i. The petitioner shall file an application for revocation.
ii. The petitioner shall also file draft returns which the petitioner proposes to file in the event of the registration of the petitioner being restored.
iii. The petitioner shall also deposit all taxes due on or before 21.08.2026.
iv. The 5th respondent, who is the Registering Authority – Cum – Assigning Authority, shall receive the payment of such taxes prior to considering the application for revocation.
v. The 5th respondent shall consider the application of the petitioner for revocation and pass orders within 15 days from the date of receipt of the application.
vi. In the event of the 5th 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.
vi. In the event of any difficulty for the petitioner to file the application online, the same can be filed manually and the 5th respondent shall accept such manual filing.
6. There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed.
