Jayalakshmi Enterprises v. the Assistant Commissioner(St)
Case brief
What is this about?
Andhra Pradesh High Court (Amaravati), W.P. No. 29105/2024, decided 07.01.2026, bench R. Raghunandan Rao J and T.C.D. Sekhar J (order per Raghunandan Rao J). Keywords: GST registration cancellation; Form GST REG-19; Section 29(2) GST Act 2017; non-filing of returns; non-payment of taxes; revocation application; deposit of tax dues; restoration of registration; manual/offline filing; natural justice; Articles 14, 19(1)(g), 21 and 226; follows W.P.No.18308 of 2024 (order dt. 16.10.2024). Useful template for advocates seeking conditional restoration of cancelled GST registrations through deposit-and-revocation directions.
What did the court decide?
Writ petition disposed of following the order dated 16.10.2024 in W.P.No.18308 of 2024, with directions: petitioner to file a revocation application with draft returns and deposit all taxes due on or before 28.01.2026; 1st respondent to receive the payment before considering the revocation application and pass orders within 15 days of receipt; registration to be restored if the plea is accepted, with all pending returns to be filed; manual filing of the revocation application to be accepted where online filing is difficult. No order as to costs; pending interlocutory applications stand closed.