Deveanaboyina Kavya vs. Goods And Service Tax Officer

WP/39730/2022HC Andhra PradeshGSTCNR APHC01066767202213 December 2022Bench: U.DURGA PRASAD RAO,T MALLIKARJUNA RAO2 pages

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Held

The Court allowed the writ petition. It directed the first respondent (presumably the GST authority) to consider the returns submitted by the petitioner for the period up to the date of cancellation. The respondent was further directed to pass an appropriate order regarding the revocation of the GST registration cancellation expeditiously, within one week of receiving a copy of the order. The Court found merit in the petitioner's submission that returns were filed and that justice would be served by considering them. No costs were awarded.

Facts

The petitioner's GST registration was cancelled effective February 28, 2022, due to failure to submit returns from February 2022. The petitioner, represented by counsel, argued that returns were filed up to the date of cancellation and submitted copies of returns for October 2021 to February 2022. The petitioner sought revocation of the cancellation order. The respondents, represented by the Government Pleader, contended that the cancellation was legally sound due to the non-filing of returns.

Key Issues

1. Whether the cancellation of GST registration is legally flawed, considering the petitioner's submission of returns up to the date of cancellation, as per the provisions of the GST Act and Rules? The petitioner argued that despite the cancellation order, returns were filed for the period October 2021 to February 2022, and requested the court to direct the respondent to consider these returns and revoke the cancellation. The petitioner relied on the submitted copies of returns. The respondent contended that the cancellation was lawful due to the petitioner's failure to submit returns from February 2022.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SRI JUSTICE T.MALLIKARJUNA RAO WRIT PETITION No.39730 of 2022 ORDER: (per UDPR, J) Heard Sri Srinivasa Rao Kudupudi, learned counsel, representing Sri Singam Srinivasa Rao, learned counsel for petitioner on record 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 February, 2022, GST Registration was cancelled w.e.f. 28.02.2022 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. To buttress his submission, the petitioner filed copies of the returns for the period October 2021 to February 2022. 2

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

The judgment continues below.

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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.