Sri Trikoteswara Swamy Temple vs. Union Of INDIA
Held
The Court held that the writ petition should be disposed of with specific directions to facilitate the potential revocation of the GST registration cancellation. The petitioner was directed to file an application for revocation of cancellation on or before 09.07.2025, along with draft returns for the period of cancellation and deposit of all taxes due by the same date. The 3rd respondent, the Registering Authority, was directed to receive the tax payment before considering the revocation application and to pass orders within 15 days of receiving the application. If the petitioner's plea was accepted, the registration would be restored, and the petitioner would need to file all pending returns. The Court also provided a mechanism for manual filing if online filing presented difficulties. The reasoning was based on following a previous order in a similar case, W.P.No.18308 of 2024, to provide a structured resolution. No specific issue was left undecided.
Facts
The petitioner, Sri Trikoteswara Swamy Temple, filed a writ petition challenging the cancellation of its GST registration, dated 18.05.2024, issued by the 3rd respondent. The petitioner sought to set aside this order. The Court noted a similar circumstance in a previous writ petition, W.P.No.18308 of 2024, disposed of on 16.10.2024, which involved specific directions. Following the precedent set in that earlier judgment, the present writ petition was disposed of with a set of directions aimed at potentially restoring the petitioner's registration.
Key Issues
1. Whether the petitioner's GST registration, cancelled on 18.05.2024, should be restored? The petitioner argued for restoration, seeking to rectify the situation that led to the cancellation. The revenue or State did not explicitly record arguments in the judgment. 2. What procedural steps should be followed for the potential restoration of the petitioner's GST registration? The Court had to determine the specific actions required from both the petitioner and the registering authority to facilitate the revocation of the cancellation order. This issue arose from the need to provide a clear path forward, based on previous judicial pronouncements in similar cases.
Sections Cited
None explicitly mentioned in the provided text.
AI-generated summary — verify with the full judgment below
APHC010237882025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 11851/2025 Between: Sri Trikoteswara Swamy Temple ...PETITIONER AND Union Of India and Others ...RESPONDENT(S) Counsel for the Petitioner:
M V J K KUMAR Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner has approached this Court by way of the present Writ Petition challenging the cancellation of registration, dated 18.05.2024, bearing Reference No.ZA3705240278766, issued by the 3rd respondent.
In a similar circumstance, this Court, by an Order, dated 16.10.2024, in W.P.No.18308 of 2024, had disposed of the Writ Petition with certain directions.
Following the said Judgment, this Writ Petition is disposed of with the following directions:
2
1) The petitioner shall file an application for revocation of the cancellation of the registration of the p
The judgment continues below.
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