Union Quality Plastics Limited vs. Assistant Commissioner State Tax
Held
The Court set aside the assessment order as it was passed when the registration was cancelled, violating principles of natural justice. For the cancellation of registration, the Court directed the petitioner to apply for revocation, file draft returns, and deposit due taxes.
Facts
The petitioner's GST registration was cancelled due to failure to file monthly returns. The petitioner sought to revive its business but could not due to the cancellation. The petitioner also claimed that no proper opportunity was given before cancellation and assessment.
Key Issues
Whether the assessment order passed after cancellation of registration is sustainable and whether the cancellation of registration was done without proper opportunity.
Sections Cited
Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
APHC010407442026
IN THE H ( WEDNESDA HON’BLE S HON’BL WRIT PETIT W.P.No.21875 of 2026 Between:
UNION QUALITY PLA NO. 1, 0PP. EXHI ANDHRA PRADESH AUTHORISED SIGNA SAYAGOUD, AGED GLOBAL PATHOLO TELANGANA - 503 18
ASSISTANT COMMIS COMMERCIAL TAXE ROAD, KURNOOL, A 2. THE STATE OF A PRINCIPAL SECRETA TAX), A.P. SECRETA PRADESH - 522 503. Counsel for the Petitioner Mr.PASUPULETI VENK Counsel for the Responde GP FOR COMMERCIAL 1 WP_21 HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) AY, THE 5th DAY OF AUGUST 2026 PRESENT SRI JUSTICE NINALA JAYASURYA LE SRI JUSTICE T.C.D.SEKHAR TION Nos: 21875 and 21878 of 2026 ASTICS LIMITED, 39/163, 2ND FLOO IBITION GROUND, VADDEGERI, K H - 518 001
REPRESENTED ATORY SHRI MALLEPULLA SRIDHA 59 YEARS, R/O 1-1-1412, RAKASIP OGICAL LAB,
BODHAN, NIZ 85. ...PE AND SSIONER STATE TAX, KURNOOL-II S COMPLEX, NEAR INDUS SCHOOL ANDHRA PRADESH - 518 001. NDHRA PRADESH, REPRESENTED ARY, REVENUE DEPARTMENT (COM ARIAT, VELAGAPUDI, AMARAVATHI, ...RESPON r: KATA PRASAD ent(S): L TAX NJS, J & TCDS, J 875&21878_2026
[3543] OR, ROOM KURNOOL, BY ITS AR, S/O M ET, 0PP. ZAMABAD, TITIONER
The judgment continues below.
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