M/S Sri Vigneswara Survey And Constructions vs. The Assistant Commissioner (St)
Held
The Court, following its previous order in W.P.No.18308 of 2024, disposed of the present Writ Petition with specific directions. The petitioner was directed to file an application for revocation of the cancelled registration. Additionally, the petitioner was required to submit draft returns it intended to file if registration were restored and deposit all taxes due by 02.06.2025. The Registering Authority-cum-Assigning Authority was directed to accept the tax payment before considering the revocation application and to pass orders on the revocation application within 15 days of its receipt. If the application was accepted, the petitioner's registration would be restored, and it would need to file all pending returns. The Court also provided a recourse for manual filing if online filing presented difficulties. The ratio decidendi is that in cases of GST registration cancellation for non-compliance, the Court may grant an opportunity for revocation upon the petitioner fulfilling certain conditions, including tax payment and filing of pending returns, to provide a chance for regularization.
Facts
The petitioner, M/s Sri Vigneswara Survey And Constructions, filed a Writ Petition challenging the cancellation of its GST registration by the Assistant Commissioner (the respondent authority) via an order dated 19.02.2019. The cancellation 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 petitioner's GST registration, cancelled on 19.02.2019 for non-filing of returns and non-payment of taxes, should be revoked. The petitioner argued that the cancellation order was erroneous and sought its revocation. The petitioner contended that it had approached the Court due to being aggrieved by the cancellation order. The revenue, represented by the learned Government Pleader for Commercial Tax, did not appear to have made specific arguments on the merits of the cancellation itself, but rather participated in the proceedings leading to the Court's directions. The Court's approach was to follow a previous judgment in a similar case.
Sections Cited
Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
APHC010187142025
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: 9928/2025 Between: M/s Sri Vigneswara Survey And Constructions ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner:
ROSEDAR S.R.A 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 Rosedar S.R.A, 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 19.02.2019, on the ground of non-filing of the 2 RRR, J & Dr. KMR, J W.P.No.9928 of 2025
returns and non-payment of taxes. Aggrieved by the said order of cancellation dated 19.02.2019, the petitioner has now approached this Court, by way
The judgment continues below.
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