M/s Hanumanthu Transport Vs the State of Andhra… — GST and Indirect Tax | Andhra Pradesh HC (2026)

M/s Hanumanthu Transport Vs the State of Andhra… — GST and Indirect Tax | Andhra Pradesh HC (2026)

What the court decided

AI extract

Outcome

Writ petition disposed of with directions: petitioner to file a revocation application, draft returns, and deposit all taxes due on or before 19.03.2026; 5th respondent (Registering Authority-cum-Assigning Authority) to receive the payment and consider the revocation application, passing orders within 15 days of receipt; registration to be restored on acceptance, with filing of all returns due till that date; manual filing to be accepted where online filing is difficult; no order as to costs; pending miscellaneous applications closed.

Issue for consideration

Whether the petitioner's GST registration, cancelled on 12.02.2025 for non-filing of returns and non-payment of taxes, should be revived, and on what conditions (revocation application, draft returns, deposit of taxes due, and time-bound consideration by the Registering Authority-cum-Assigning Authority).

Court's answer

Following the earlier judgment in W.P.No.18308 of 2024, the petitioner is directed to file an application for revocation of the cancelled GST registration.

Ratio / Principle

The petitioner shall file draft returns proposed to be filed in the event of the registration being restored.

Key takeaways

The petitioner shall deposit all taxes due on or before 19.03.2026.ratio¶42
The 5th respondent, the Registering Authority-cum-Assigning Authority, shall receive payment of such taxes prior to considering the application for revocation.ratio¶45
The 5th respondent shall consider the petitioner's revocation application and pass orders within 15 days from the date of receipt of the application.ratio

Detailed headnote1 paragraphs

GST registration cancellation – revival directions. Following its earlier Order dated 16.10.2024 in W.P.No.18308 of 2024, the High Court of Andhra Pradesh disposed of a writ petition challenging cancellation of the petitioner's GST registration (Order dated 12.02.2025, Form GST REG-05, Ref. No. ZA370225027575I) effected for non-filing of returns and non-payment of taxes, directing: (i) the petitioner to file an application for revocation; (ii) to file draft returns; (iii) to deposit all taxes due on or before 19.03.2026; (iv) the 5th respondent — the Registering Authority-cum-Assigning Authority — to receive such payment before considering the revocation application; (v) to pass orders on the application within 15 days of receipt; (vi) restoration of the registration upon acceptance, with filing of all returns due till that date; and (vii) acceptance of manual filing where online filing is difficult. No order as to costs.

APHC010015272026

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

[3529]

TUESDAY, THE THIRD DAY OF MARCH TWO THOUSAND AND TWENTY SIX

PRESENT

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NO: 1944/2026

Between:

M/S HANUMANTHU TRANSPORT, D. NO. 3/17, ULURU, ANANTHAPURAMU, ANDHRA PRADESH-515611. REPRESENTED BY ITS PROPRIETOR, SRI.GIDISI NAVIN KUMAR, S/O. G.CHINNA HANUMANTHU, AGED ABOUT 24 YEARS.

...PETITIONER

AND

THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT-II) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, AP.

THE ASSISTANT COMMISSIONER, (ST), TADIPATRI CIRCLE, ANANTHAPURAM DISTRICT, ANDHRA PRADESH.

UNION OF INDIA, THROUGH THE SECRETARY, MINISTRY OF FINANCE DEPARTMENT, REVENUE ,NORTH BLOCK ,DELHI 110001.

THE ASSISTANT COMMISSIONER OF CENTRAL TAX, , TADIPATRI CIRCLE, ANANTHAPURAM DISTRICT, ANDHRA PRADESH 515411

THE SUPERINTENDENT OF TAX, , CENTRAL TAX,TADIPATRI RANGE, ANANTHAPURAM DISTRICT, ANDHRA PRADESH 515411 RESPONDENT NO.3 TO 5 ARE IMPLEADED AS PER

2

RRR, J & TCDS, J W.P.No.1944 of 2026

C.O.DT.16.2.2026 VIDE I.A.NO.2 OF 2026 IN W.P.NO.1944 OF 2026.

...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, order, or direction more particularly one in the nature of a Writ of Mandamus to set aside the GST cancellation order in Form GST REG-05 vide Reference No. ZA370225027575I, Dt. 12-02-2025 for revocation of cancelled registration and 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 restore the GST registration by staying the operation of the GST registration cancellation order in Form GST REG-05 vide Reference No. ZA370225027575I, Dt. 12-02-2025 thereby protecting the petitioner from restraint of its trade to carry on the business operations and permit Petitioner to carry on the business operations and pass

IA NO: 2 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 permit the petitioners to implead the proposed respondent nos.3 to 5 as proper respondent nos. 3 to 5 in the above WP No. 1944 of 2026 as well as I.A’s and to pass

Counsel for the Petitioner:

1.THANJAVURU VENKATA SUMAN

Counsel for the Respondent(S):

1.SANTHI CHANDRA

2.GP FOR COMMERCIAL TAX

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RRR, J & TCDS, J W.P.No.1944 of 2026

The Court made the following Order:

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

Heard Sri T.V. Suman, learned counsel for the petitioner and Smt. Santhi Chandra, 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, by an Order dated 12.02.2025, on the ground of non-filing of the returns and non-payment of taxes. Aggrieved by the said Order of cancellation dated 12.02.2025, 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 19.03.2026.

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RRR, J & TCDS, J W.P.No.1944 of 2026

1. The 5^th 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 5^th 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 5^th 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 5^th respondent shall accept such manual filing.

There shall be no order as to costs.

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

________________________

R. RAGHUNANDAN RAO, J

________________ T.C.D. SEKHAR, J

Date: 03.03.2026 MJA

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RRR, J & TCDS, J W.P.No.1944 of 2026

160

THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO

AND

THE HON’BLE SRI JUSTICE T.C.D. SEKHAR

WRIT PETITION No.: 1944 of 2026

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

03.03.2026

MJA