BharatTaxGST

M/S. Cool Cabs vs. The Superintendent Of Central Tax

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WP/27042/2026HC Andhra PradeshGSTCNR APHC01048998202620 September 2026Bench: NINALA JAYASURYA,T.C.D.SEKHAR5 pages
For Petitioner: ANIL KUMAR BEZAWADAFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
APHC010489982026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) MONDAY, THE 21st DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 27042 OF 2026 Between: 1. M/s. Cool Cabs,, Represented by Shri. Venkata Prabhakara Rao Dhuli, Daspalla Hills, 14-1-89, Maharanipeta, Visakhapatnam, Andhra Pradesh - 530 040. ...Petitioner AND 1. The Superintendent of Central Tax, Siripuram, CGST Range, 10-50-22, Siripuram Circle, Behind Varun Bajaj Showroom Visakhapatnam, Andhra Pradesh - 530 003. 2. Union of India, Department of Revenue, Represented by its Secretary (Revenue), North Block, New Delhi - 110 001. 3. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (Commercial Taxes) A.P. Secretariat, Velagapudi - 522 238. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toissue a writ more particularly in the nature of a Writ of Mandamus declaring the proceedings of the 1st Respondent in the Order passed in Form 2 GST REG-19 vide Ref. No. ZA370825032571H dated 21.08.2025 for the Cancellation of the GST Registration of Petitioner, as arbitrary, unconstitutional, and violative of Articles 14, 19(1)(g) and 300A of the Constitution of India and consequently set aside the same and revoke the Cancellation of the GST Registration Counsel for the Petitioner: ANIL KUMAR BEZAWADA Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following order:

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THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION No: 27042 OF 2026

ORDER: (per Hon’ble Sri Justice Ninala Jayasurya)

Aggrieved by order of cancellation of registration dated 21.08.2025 passed by respondent No.1, the present writ petition is filed on various grounds.

2.

Learned counsel for the petitioner submits that due to unavoidable circumstances, petitioner failed to file the monthly returns under Goods and Services Tax Act, 2017 (for short “the Act”). He submits that the petitioner is now contemplating to revive its business activities, however, in view of cancellation of petitioner’s registration, it is not a position to revive its business activities. Be that as it may.

3.

He submits before passing an order of cancellation of registration, no proper opportunity was afforded to the petitioner and that in similar circumstances writ petitions are entertained and disposed of, with certain directions. He has drawn the attention of this Court to one such order dated 31.12.2025 in W.P No.36628 of 2025 and seeks disposal of the writ petition on similar lines.

4.

Ms. Santhi Chandra, learned Standing Counsel for CBIC, has not disputed the submissions made insofar as directions issued in similar circumstances.

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5.

Considering the submissions made, the writ petition is disposed of, with the following directions: i. The petitioner shall file an application for revocation. ii. The petitioner shall also file draft returns which the petitioner proposes to file in the event of the registration of the petitioner being restored. iii. The petitioner shall also deposit all taxes due on or before 08.10.2026. iv. The 1st respondent, who is the Registering Authority – Cum – Assigning Authority, shall receive the payment of such taxes prior to considering the application for revocation. v. The 1st respondent shall consider the application of the petitioner for revocation and pass orders within 15 days from the date of receipt of the application. vi. In the event of the 1st respondent accepting the plea of the petitioner, the registration of the petitioner shall be restored and the petitioner shall file all the returns due till that date. vii. In the event of any difficulty for the petitioner to file the application online, the same can be filed manually and the 1st respondent shall accept such manual filing.

6.

There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed.

_____________________ NINALA JAYASURYA, J

_______________ T.C.D.SEKHAR, J

GVK

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20 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION No. 27042 OF 2026

Dt. 21.09.2026

GVK

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.