M/S. Jv Traders vs. Assistant Commissioner (St)
Held
The High Court, following a previous judgment, directed the petitioner to file an application for revocation, draft returns, and deposit all due taxes by 08.05.2026. The 1st respondent was instructed to receive the payment, consider the revocation application within 15 days, and restore the registration if the plea is accepted, allowing manual filing if necessary.
Facts
M/s. JV Traders' GST registration was cancelled via Form GST REG-19 on 02.03.2026, citing non-filing of returns and non-payment of taxes. The petitioner challenged this cancellation, alleging violations of Section 75(7), principles of natural justice, and Section 16 of the GST Act.
Key Issues
The key legal issue was the validity of GST registration cancellation for non-filing of returns and non-payment of taxes, and the appropriate procedure for its restoration, considering alleged violations of statutory provisions and natural justice.
Sections Cited
Section 75(7), Section 16 of the GST Act, Form GST REG-19
AI-generated summary — verify with the full judgment below
APHC010192592026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY SECOND DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 10660/2026 Between:
M/S. JV TRADERS,, REP. BY ITS PROPRIETOR, MR. K. JAVEED AHAMAD,
17-1-297-13, NIRMALANANDA NAGAR, ANANTHAPURAMU, ANDHRA PRADESH-515 001. ...PETITIONER AND 1. ASSISTANT COMMISSIONER ST, ANANTHAPURAMU-II CIRCLE, 19-1-558-2-1, SECOND FLOOR, PAR HEIGHTS BUILDING, GOOTY ROAD, ANANTHAPURAMU, ANDHRA PRADESH-515 005. 2. STATE OF ANDHRA PRADESH, REP, BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, AMARAVATHI- 522 020. 3. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. ...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 to issue a Writ of Mandamus or any other appropr
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.