Pranav Associates vs. Superintendent GST - Andhra Pradesh High Court, 10 August 2023

Cause title — parties, addresses and appearances

HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SMT. JUSTICE VENKATA JYOTHIRMAI PRATAPA WRIT PETITION No.20239 of 2023 ORDER: (per UDPR, J) Heard Sri Srinivasa Rao Kudupudi, learned counsel for petitioner and learned Government Pleader for Commercial Tax – I for the respondents. 2. Learned Government Pleader would submit that since the petitioner failed to submit returns from January to December, 2022, GST Registration was cancelled w.e.f. 15.01.2023 and there is no

legal flaw in the impugned order.

In reply, learned counsel for petitioner would submit that after cancellation of the registration, the petitioner filed returns till the date of cancellation and requested that the writ petition may be allowed and the 1st respondent may be directed to consider his returns and revoke the cancellation order in the interest of justice.

In view of the above respective submissions, this writ petition is allowed and the 1st respondent is directed to consider the returns said to be submitted by the petitioner and pass an

2 appropriate order regarding the revocation of the cancellation of the GST Registration of the petitioner expeditiously but not the later than one week from the date of receipt of copy of this order. No costs.

As a sequel, interlocutory applications pending, if any, shall stand closed.

__________________________ U.DURGA PRASAD RAO, J

___________________________________ VENKATA JYOTHIRMAI PRATAPA, J 11.08.2023 Note: issue C.C. by 16.08.2023. B/o.SS