M/S Boon Estates vs. The Union Of INDIA
Held
The Court directed the petitioner to file an application for revocation, along with draft returns and proof of deposit of all taxes due. The respondent authority was ordered to consider the application and pass orders within 15 days.
Facts
The petitioner's GST registration was cancelled due to non-filing of returns. The petitioner claims they were not afforded a proper opportunity and are now willing to file all pending returns and discharge their liabilities.
Key Issues
Whether the cancellation of GST registration was justified without proper opportunity, and if the petitioner can be allowed to revive their registration by filing pending returns and dues.
Sections Cited
Section 30, Rule 23
AI-generated summary — verify with the full judgment below
APHC010362092026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
THURSDAY, THE 6th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22095 OF 2026 Between:
M/S BOON ESTATES, A Partnership Firm having its principal place of business at 9-10, Ramanayyapeta, Kakinada, Andhra Pradesh - 533 005 GSTIN. 37AAEFB9246R2ZO, Represented by its Partner, Sri Mootha Gopalakrishna ...Petitioner AND 1. THE UNION OF INDIA, represented by its Secretary (Revenue), Department of Revenue, Ministry of Finance, North Block, New Delhi - 110
The State of Andhra Pradesh, represented by its Principal Secretary, Department of Commercial Taxes , A.P. Secretariat, Velagapudi, Amaravati, Guntur District, Andhra Pradesh - 522 238. 3. The Joint Commissioner ST, Kakinada Division, Office of the Joint Commissioner of State Tax, Commercial Taxes Department, Kakinada, Kakinada District, Andhra Pradesh - 533 001. 4. The Assistant Commissioner of State Tax, Peddapuram Circle, 19-1- 395/2A, Sudha Colony, Peddapuram, Kakinada District, Andhra Pradesh
The judgment continues below.
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