Maaz Steels vs. The Superintendent Of Central Tax
Held
The Court, following its previous order in W.P.No.18308 of 2024, disposed of the Writ Petition with specific directions. The petitioner was directed to file an application for revocation of the cancelled registration and also submit draft returns. Crucially, the petitioner must deposit all taxes due by 11.07.2025. The Registering Authority-cum-Assigning Authority is mandated to accept this tax payment before considering the revocation application. The authority must then decide on the revocation application within 15 days of its receipt. If the application is accepted, the petitioner's registration will be restored, and all pending returns must be filed. The Court also provided a recourse for manual filing of the revocation application if online filing presents difficulties, with the authority obligated to accept such manual submissions. No costs were awarded.
Facts
The petitioner, Maaz Steels, filed a Writ Petition before the Andhra Pradesh High Court challenging the cancellation of its GST registration by the Superintendent of Central Tax, the Registering Authority-cum-Assigning Authority. The cancellation order, dated 07.01.2021, was based on grounds of non-filing of returns and non-payment of taxes. The petitioner approached the High Court after being aggrieved by this order. The Court noted a similar circumstance in a previous case, W.P.No.18308 of 2024, disposed of on 16.10.2024, with specific directions.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns and non-payment of taxes is valid, and if not, what relief can be granted to the petitioner? (This is a mixed question of law and fact, turning on the provisions of the Goods and Services Tax Act, 2017, concerning registration and cancellation). Petitioner's Contention: The petitioner sought the restoration of its GST registration, aggrieved by the cancellation order. The judgment does not explicitly record the petitioner's arguments beyond challenging the cancellation. Respondent's Contention: The respondents, represented by the Government Pleader for Commercial Tax, are defending the order of cancellation passed by the Superintendent of Central Tax. The judgment does not explicitly record the respondents' arguments beyond the basis for cancellation (non-filing of returns and non-payment of taxes).
Sections Cited
Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
APHC010270432025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE TWENTY FIFTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 14853/2025 Between: Maaz Steels ...PETITIONER AND The Superintendent Of Central Tax and Others ...RESPONDENT(S) Counsel for the Petitioner:
J.N VENKATA SURESH KUMAR Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
The Court made the following order: (per Hon’ble Sri Justice R Raghunandan Rao)
Heard Sri J.N Venkata Suresh Kumar, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents.
The present Writ Petition has been filed challenging the cancellation of registration of the petitioner under the Goods and Services Tax Act, 2017, by an order dated 07.01.2021, on the ground of non-filing of the 2 RRR, J & JS, J W.P.No.14853 of 2025
returns and non-payment of taxes. Aggrieved by the said order of cancellation dated 07.01.2021, the petitioner has now approached this Court, by wa
The judgment continues below.
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