Sree Siva Sai Builders vs. The Superintendent Of State Tax
Held
The Court directed the petitioner to file a fresh application for revocation, submit draft returns, and deposit all due taxes. The Registering Authority was instructed to consider the revocation application and pass orders within 15 days of receipt, potentially restoring the registration.
Facts
The petitioner's GST registration was cancelled for non-filing of returns and non-payment of taxes. An application for revocation of this cancellation was subsequently dismissed. The petitioner then filed a writ petition challenging these orders.
Key Issues
Whether the GST registration cancellation order was justified and if the petitioner should be granted an opportunity to rectify the non-compliance and have their registration restored.
Sections Cited
Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
APHC010713992025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE THIRTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 36628/2025 Between:
SREE SIVA SAI BUILDERS, (REPRESENTED BY ITS PARTNER) SHAIKSADAK VALI D.NO.2/205, HARIZANAWADA, TADIPATRI, ANANTAPUR, ANDHRA PRADESH-515411. ...PETITIONER AND 1. THE SUPERINTENDENT OF STATE TAX, TADIPATRI RANGE, ANANTAPUR DIVISION, ANDHRA PRADESH-515411
THE ASSISTANT COMMISSIONER ST, ANANTAPURDIVISION, GOOTY ROAD, RANI NAGAR-515005. 3. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE(CT), SECRETARIAT, VELAGAPUDI, AMARAVATHI. 522503
...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 tomay be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus to set aside the GST cancellation order in Form GST REG-19 vide Reference No. ZA3704230451
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.