N v Exports Vs The Superintendent of Central Tax — GST and Indirect Tax | Andhra Pradesh HC (2026)

N v Exports Vs The Superintendent of Central Tax — GST and Indirect Tax | Andhra Pradesh HC (2026)

What the court decided

AI extract

Outcome

Writ petition disposed of, following the Court's order dated 16.10.2024 in W.P.No.18308 of 2024, with seven directions: petitioner to file a revocation application with draft returns and deposit all taxes due on or before 08.07.2026; the 1st respondent to receive the tax payment before considering the revocation application, decide it within 15 days of receipt, and restore the registration if the plea is accepted (with all pending returns then to be filed); manual filing of the application to be accepted where online filing is difficult; no order as to costs; pending interlocutory applications closed.

Issue for consideration

Whether the cancellation of the petitioner's GST registration by the 1st respondent's order in FORM GST REG-19 dated 06.11.2024 is arbitrary, unconstitutional, without jurisdiction and violative of Articles 14, 300A and 19(1)(g) of the Constitution of India, and whether it is liable to be set aside with revocation/restoration of the registration.

Court's answer

Following this Court's judgment in W.P.No.18308 of 2024 (order dated 16.10.2024), the writ petition is disposed of with the following directions.

Ratio / Principle

Direction 1: the petitioner shall file an application for revocation.

Key takeaways

Direction 2: the petitioner shall also file draft returns which it proposes to file in the event of the registration being restored.ratio¶37
Direction 3: the petitioner shall deposit all taxes due on or before 08.07.2026.ratio¶39
Direction 4: 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.ratio

Detailed headnote1 paragraphs

Andhra Pradesh High Court (Amaravati), W.P.No.15501 of 2026, decided 17.06.2026 by R. Raghunandan Rao and T.C.D. Sekhar, JJ. (order per R. Raghunandan Rao, J.). N V Exports challenged, under Article 226 read with Articles 14, 300A and 19(1)(g), the cancellation of its GST registration by the Superintendent of Central Tax, Ongole Cost Range, in FORM GST REG-19 (Ref No. ZA37112401221OE) dated 06.11.2024, on grounds of non-filing of returns and non-payment of taxes. Without adjudicating the constitutional objections, the Court disposed of the petition following its earlier order dated 16.10.2024 in W.P.No.18308 of 2024, directing: (i) filing of a revocation application along with draft returns; (ii) deposit of all taxes due on or before 08.07.2026; (iii) the Registering Authority-cum-Assigning Authority to receive the payment before considering the revocation application and pass orders within 15 days of receipt; (iv) restoration of registration if the plea is accepted, whereupon all pending returns are to be filed; and (v) acceptance of manual filing where online filing is not possible. No order as to costs; pending interlocutory applications closed.

APHC010292142026

[3529]

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)

WEDNESDAY, THE SEVENTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX

PRESENT

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NO: 15501/2026

Between:

N V EXPORTS, REPRESENTED BY SHRI. NUSUMU VENKATESWARA REDDY, ITS MANAGING PARTNER, PLOT NO A- 7/B, APIIC INDUSTRIAL ESTATE, KURNOOL ROAD, ONGOLE, PRAKASAM, ANDHRA PRADESH,523002.

...PETITIONER

AND

THE SUPERINTENDENT OF CENTRAL TAX, ONGOLE COST RANGE, 3RD FLOOR, ROSHAN PLAZA, 8TH LANE, RAMNAGAR, ONGOLE, ANDHRA PRADESH 523001.

UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE) NORTH BLOCK, NEW DELHI - 110 001.

THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAXES) A.P. SECRETARIAT, VELAGAPUDI - 522 238.

...RESPONDENT(S):

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 topleased to issue a writ more particularly in the form of Writ of Mandamus declaring the Proceedings of the 1st Respondent, in the Order passed in form GST REG-19 vide Ref No. ZA37112401221OE dated

2

RRR,J & TCDS,J W.P.No.15501 of 2026

06.11,2024 (Annexure P-1), for the Cancellation of the GST registration of the Petitioner is arbitrary, unconstitutional, without jurisdiction against to the principles of natural justice, and violative of Article 14, 300A and Article 19(1)(g) of the Constitution of India. Hence, the proceedings of the 1st Respondent are liable to be set aside and prayed for revocation of the Cancellation of the GST Registration. B. And to pass

IA NO: 1 OF 2026

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to stay the operation of the impugned order vide Ref No. ZA37112401221OE dated 06.11.2024 (Annexure P-1) by the 1st Respondent, Cancelling the GST registration subject to the disposal of WRIT Petition to immediately restore the GST registration certificate, in the interest of justice and pass

Counsel for the Petitioner:

1.ANIL KUMAR BEZAWADA

Counsel for the Respondent(S):

1.SANTHI CHANDRA

2.GP FOR COMMERCIAL TAX

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RRR,J & TCDS,J W.P.No.15501 of 2026

The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

Heard Sri Anil Kumar Bezawada, the learned counsel appearing for the petitioner and Smt. Santhi Chandra, the learned Standing Counsel appearing for the respondents.

The present Writ Petition has been filed challenging the cancellation of registration of the petitioner, under the Goods and Services Tax Act, 2017, in FORM GST REG – 19, by an Order, dated 06.11.2024, on the ground of non-filing of the returns and non-payment of taxes.

Aggrieved by the said Order of Cancellation, dated 06.11.2024, the petitioner has now approached this Court, by way of the present Writ Petition.

In a similar circumstance, this Court, by an Order, dated 16.10.2024, in W.P.No.18308 of 2024, had disposed of the Writ Petition with certain directions.

Following the said Judgment, this Writ Petition is disposed of with the following directions:

1. The petitioner shall file an application for revocation.

1. The petitioner shall also file draft returns which the petitioner proposes

to file in the event of the registration of the petitioner being restored.

1. The petitioner shall also deposit all taxes due on or before 08.07.2026.

4

RRR,J & TCDS,J W.P.No.15501 of 2026

1. The 1^st respondent, who is the Registering Authority-cum-Assigning Authority, shall receive the payment of such taxes prior to considering the application for revocation.

1. The 1^st respondent shall consider the application of the petitioner for revocation and pass orders within 15 days from the date of receipt of the application.

1. In the event of the 1^st 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.

1. In the event of any difficulty for the petitioner to file the application online, the same can be filed manually and the 1^st respondent shall accept such manual filing.

There shall be no order as to costs.

As a sequel, interlocutory applications pending, if any shall stand closed.

________________________ R. RAGHUNANDAN RAO, J

________________

T.C.D.SEKHAR, J

Date:17.06.2026 KPV

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RRR,J & TCDS,J W.P.No.15501 of 2026

111

THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO

AND

THE HON’BLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION No:15501 of 2026

(per Hon’ble Sri Justice R. Raghunandan Rao)

17.06.2026

KPV