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.
