Global Nmtc Private Limited vs. The Assistant Commissioner(State Tax)
Held
The Court directed the petitioner to file an application for revocation, deposit all due taxes, and submit draft returns. The Registering Authority is to consider the revocation application and restore registration if accepted.
Facts
The petitioner's GST registration was cancelled due to failure to file monthly returns. The petitioner claims this was due to unavoidable circumstances and seeks to revive its business.
Key Issues
Whether the GST registration cancellation was justified and if the petitioner should be given an opportunity to revive its business and registration.
Sections Cited
Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
APHC010429562026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] TUESDAY, THE 18th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 23491/2026 Between:
GLOBAL NMTC PRIVATE LIMITED, (REPRESENTED BY ITS MANAGING DIRECTOR) SRI VILLURI EDMOND ALLESTEIN 14-1- 127/3, NOWROJI ROAD, MAHARANIPETA, VISAKHAPATNAM, ANDHRA PRADESH - 530002. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONERSTATE TAX, SURYABAGH CIRCLE, VISAKHAPATNAM-I, VISAKHAPATNAM-530020. 2. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE (COMMERCIAL TAXES) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI-522238. ...RESPONDENT(S): Counsel for the Petitioner:
CHIRANJEEVI TALASILA Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
NJS,J & TCDS,J W.P No.23491 of 2026 2
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:23491 of 2026 The Court made the following Order: (per Sri Justice Ninala Jayasurya)
Heard learned counsel for the petitioner. Also heard Mr. S.A.V. Sai
The judgment continues below.
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