Noting that many assessees who are not technically equipped suffer orders without remedy, the Court set aside the cancellation subject to the trader filing returns and paying all dues.
The Andhra Pradesh High Court has set aside an order cancelling the GST registration of a trader whose business premises had shifted, and permitted it to apply for revocation subject to filing draft returns and paying all taxes due [M/s. SVN Polymers v. The Superintendent of Central Tax, Tirupathi and Others].
A Division Bench of Justice Ninala Jayasurya and Justice T.C.D. Sekhar allowed the writ petition with the consent of both sides.
The petitioner, a proprietary firm trading in LLDPE, had moved its business from Tadepalli to Tirupathi. It said that owing to the illness of the proprietor's mother around September 2024, it could not monitor its GST compliance, and came to know of the show cause notice dated December 26, 2024 and the cancellation order dated February 4, 2025, passed on the ground that the place of business was not found, only later.
The Senior Standing Counsel for the CBIC opposed the plea on the ground of inordinate delay and submitted that the petitioner could establish its place of business at the time of filing returns.
The Court observed that a large number of assessees who are not technically equipped have been suffering various orders without any remedy, and considered it appropriate to give them one more opportunity having regard to the facts. The reasons for not availing the earlier opportunity had been set out in the petitioner's affidavit.
The cancellation order was set aside with directions that the petitioner file an application for revocation along with draft returns, and deposit all taxes due on or before November 6, 2026.
The registering authority is to receive the tax before considering the revocation application and decide it within 15 days. Manual filing is to be accepted if online filing poses difficulty.
If revocation is allowed, the petitioner must file all pending returns and specifically state its place of business, with documentary proof, while doing so.
2026-juristway.com-3125-HC(Andhra Pradesh)-GST
