Venkata Rambabu Jilludimudi vs. The State Of Andhra Pradesh
Held
The Court disposed of the writ petition by granting liberty to the petitioner to file all pending returns up to the date of cancellation of their GSTN registration. Concurrently, the petitioner was permitted to file an application for revocation of the cancellation order before the 3rd respondent within two weeks from the date of the order. The 3rd respondent was directed to consider this application in accordance with the governing law and rules, after providing the petitioner an opportunity of being heard. The Court did not delve into the merits of the cancellation order itself but facilitated a procedural path for the petitioner to seek redressal.
Facts
The petitioner filed a writ petition challenging an order dated March 6, 2023, passed by the 3rd respondent, which cancelled the petitioner's GSTN registration. The petitioner's counsel submitted that returns were filed up to June 2022, but not thereafter. The petitioner requested permission to file returns up to the date of cancellation and to file an application under Section 30 of the APGST Act for revocation of the cancellation. The writ petition was disposed of based on these submissions.
Key Issues
1. Whether the petitioner should be permitted to file pending GST returns up to the date of cancellation of registration and subsequently apply for revocation of the cancellation order? Petitioner's contention: The petitioner argued that they could file returns up to June 2022 and sought permission to file returns until the cancellation date. They also requested to be allowed to file an application under Section 30 of the APGST Act for revocation of the cancellation of their GSTN registration. Revenue's contention: The judgment does not record any specific arguments or contentions from the revenue or the 3rd respondent.
Sections Cited
Section 30
AI-generated summary — verify with the full judgment below
HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SRI JUSTICE A.V.RAVINDRA BABU
WRIT PETITION No.27258 OF 2023
ORDER: (Per Hon’ble Sri Justice U.Durga Prasad Rao)
The challenge in this Writ Petition is to the order dated 06.03.2023 passed by the 3rd respondent cancelling the GSTN registration of the petitioner.
Heard learned counsel for petitioner M/s Jyothi Ratna Anumolu and learned Government Pleader for Commercial Taxes.
Learned counsel for petitioner would submit that the petitioner could file returns upto June, 2022 and thereafter the returns were not filed and requested this Court to permit the petitioner to file the returns upto the date of cancellation along with application under Section 30 of APGST Act seeking revocation of the cancellation of GSTN registration.
In view of the above submission, this Writ Petition is disposed of giving liberty to the petitioner to file returns upto the date of cancellation of registration along with an application for revocation of the cancellation before the 3rd respondent within two (2) weeks from
2 today, in which case, the 3rd respondent shall consider the same and pass an appr
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.