M/S Saleem vs. Superintendent Of Central Tax
Facts
M/s Saleem Traders, represented by its proprietor Sri Shaik Noor Mohammad, filed a writ petition challenging the cancellation of its GST registration. The cancellation order was issued on January 13, 2025, by the Superintendent of Central Tax, Anantapur-2 GST Range. Prior to this, a show-cause notice for cancellation and suspension of registration in Form GST REG-17/31 was issued on November 5, 2024. The petitioner sought a writ of mandamus to set aside these orders. The petitioner also filed an interim application to suspend the order of cancellation of registration dated January 13, 2025.
Held
The High Court disposed of the writ petition by following its previous order dated 16.10.2024 in W.P.No. 18308 of 2024. The court directed the petitioner to file an application for revocation of the cancelled registration on or before August 27, 2025. Concurrently, the petitioner was also required to file draft returns that would be filed if the registration were restored and to deposit all taxes due by the same date. The registering authority was directed to accept the tax payment before considering the revocation application. The registering authority must then consider the revocation application and pass orders within 15 days of its receipt. If the application is accepted, the petitioner's registration will be restored, and they will need to file all pending returns. The court also provided that if online filing of the revocation application is difficult, manual filing would be accepted by the respondent. No costs were awarded.
Key Issues
1. Whether the cancellation of GST registration, vide order dated 13.01.2025, issued by the Superintendent of Central Tax, Anantapur-2 GST Range, is liable to be set aside? The petitioner argued that the cancellation order was issued without proper consideration and that the court should follow its previous order dated 16.10.2024 in W.P.No. 18308 of 2024, which disposed of a similar writ petition with specific directions. The respondents, represented by the Superintendent of Central Tax and the Union of India, did not present any specific arguments against the petitioner's plea for relief based on the precedent. The judgment does not record any specific arguments from the respondents beyond their representation.
Sections Cited
Section 29, Rule 21, Rule 23, Rule 24
AI-generated summary — verify with the full judgment below
APHC010234142025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) WEDNE AY, THE SIXTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE ^ ^ o PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 12131 OF 2025 Between: M/s Saleem Traders, Represented by the Proprietor; Sri Shaik Noor Mohammad, Door No 18/500, Lakshmi Towers, Opp.Triveni Cine Complex, Anantapuram, Anantapuram District, Andhra Pradesh, PIN 515001 ...Petitioner AND 1. Superintendent of Central Tax, Anantapur-2 GST Range Ananatpuramu District, Andhra Pradesh. PIN. 515001. 2. Union of India, Represented by the Secretary to Government of India, Ministry of Finance, Revenue Department, North Block, Central Secretariat, New Delhi - PIN. -110 001. ...Respondents 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 an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the alleged show-cause Notice to cancel the registration-cum-order of suspending the registration in Form GST REG-17/31
da
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.