M/S. Mohammed Feroz Qureshi vs. The Assistant Commissioner (St)
Held
The Court directed the petitioner to file a revocation application, draft returns, and deposit all due taxes by 28.05.2026. The 1st Respondent was ordered to receive payments, consider the revocation application within 15 days, and restore registration if the plea is accepted, allowing the petitioner to file all pending returns.
Facts
The petitioner's GST registration was cancelled by the 1st Respondent on 08.10.2024 due to non-filing of returns and non-payment of taxes. The petitioner challenged this cancellation as illegal, arbitrary, and violative of Section 29 of the GST Act, 2017.
Key Issues
The key legal issue was the legality of the GST registration cancellation for non-filing of returns and non-payment of taxes, and whether it violated Section 29 of the GST Act and principles of natural justice.
Sections Cited
Section 29
AI-generated summary — verify with the full judgment below
APHC010255562026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13338/2026 Between:
M/S. MOHAMMED FEROZ QURESHI,, ASSESSMENT NO - 1059, PLOT NO - 77, 2ND LANE, WATER TANK ROAD, AUTO NAGAR, RAJAMAHENDRAVARAM, EAST GODAVARI DISTRICT, ANDHRA PRADESH - 533101
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, ALCOT GARDENS, RAJAMAHENDRAVARAM - 533 101
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI - 522 238
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned order passed by the 1St Respondent in Reference Number ZA371024011882U Dt. 08.10.2024 cancelling the GST Registration of the Petitioner as illegal, ar
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.