M/S. Avva Chandrasekhar Gupta vs. Goods And Service Tax Officer
Held
The High Court, following a previous order, directed the petitioner to file an application for revocation, along with draft returns and deposit all due taxes by 13.07.2026. The 1st respondent was then directed to consider the revocation application within 15 days of receiving tax payments and restore the registration if the plea is accepted.
Facts
The petitioner challenged the cancellation of its GST registration by an order dated 07.02.2022 (issued under Rule 22(3) in Form GST REG-19), which was based on non-filing of returns and non-payment of tax. The petitioner sought to have the cancellation order declared void and its registration restored.
Key Issues
The key legal issue was the validity of the GST registration cancellation order and the appropriate procedure for its restoration, particularly when the cancellation was due to non-filing of returns and non-payment of tax.
Sections Cited
Rule 22(3)
AI-generated summary — verify with the full judgment below
Date of reserved for orders :
Neutral citation Date of pronouncement : 24.06.2026 Date of uploading :
APHC010311712026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3591] WEDNESDAY, THE 24th DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16630/2026 Between:
M/S. AVVA CHANDRASEKHAR GUPTA, 16/1, OPP. NTR CIRCLE, MAIN ROAD, GUNTAKAL, ANANTAPUR, ANDHRA PRADESH- 515801 REPRESENTED BY ITS SOLE PROPRIETOR, AWA CHANDRASEKHAR GUPTHA, S/O. BHASKARAYYA SETTY, AGED ABOUT 67 YEARS R/O. 17/770-C, TILAK NAGAR, GUNTAKAL, ANANTAPUR, ANDHRA PRADESH- 515801
...PETITIONER AND 1. GOODS AND SERVICE TAX OFFICER, O/O. ASSISTANT COMMISSIONER (ST), GUNTAKAL CIRCLE, ANANTAPUR DIVISION, D.NO.17/205, NEAR MARKET, GOOTY ROAD, KASAPURAMU ROAD, GUNTAKAL, ANANTHAPURAMU, ANDHRA PRADESH- 515801
STATE OF ANDHRA PRADESH, THROUGH PRINCIPAL SECREATARY TO GOVERNMENT, REVENUE DEPARTMENT (COMMERCIAL TAX), SECRETARIAT BUILDINGS AT VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH - 522238 ...RESPONDENTS
2
UNION OF
The judgment continues below.
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