M/s Surya Tiles and Sanitary, Vs The Assistant… — GST and Indirect Tax | Andhra Pradesh HC (2026)

M/s Surya Tiles and Sanitary, Vs The Assistant… — GST and Indirect Tax | Andhra Pradesh HC (2026)

What the court decided

AI extract

Outcome

Writ petition disposed of with directions (following W.P.No.18308 of 2024): petitioner to file revocation application and draft returns and deposit all taxes due on or before 05.03.2026; 1st respondent to receive the tax payment before considering the revocation application, pass orders within 15 days of receipt, and restore the registration if the plea is accepted (with all pending returns to be filed); manual filing to be accepted where online filing is difficult. No order as to costs; pending miscellaneous applications closed.

Issue for consideration

Whether the cancellation of the petitioner's GST registration by order dated 29.04.2025 (Reference No. ZA370425111619H), passed on the ground of non-filing of returns and non-payment of taxes, is liable to be set aside.

Court's answer

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

Ratio / Principle

The petitioner shall file an application for revocation of the cancellation of registration.

Key takeaways

The petitioner shall also file draft returns which it proposes to file in the event of its registration being restored.ratio¶38
The petitioner shall deposit all taxes due on or before 05.03.2026.ratio¶39
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

GST – Cancellation of registration – Revocation – Writ petition under Article 226 challenging cancellation of GST registration (Ref. No. ZA370425111619H, dated 29.04.2025) by the Assistant Commissioner, ST, Piduguralla Circle, on the ground of non-filing of returns and non-payment of taxes; revocation application having been dismissed. HELD, following the Court's earlier order dated 16.10.2024 in W.P.No.18308 of 2024, the writ petition is disposed of with directions: (i) petitioner to file an application for revocation; (ii) petitioner to file draft returns proposed upon restoration; (iii) petitioner to deposit all taxes due on or before 05.03.2026; (iv) the Registering Authority-cum-Assigning Authority (1st respondent) to receive the tax payment prior to considering the revocation application; (v) 1st respondent to consider the application and pass orders within 15 days of receipt; (vi) upon acceptance of the plea, registration to be restored and all pending returns to be filed; (vii) manual filing of the revocation application to be accepted where online filing is difficult. No order as to costs.

[3529]

APHC010063092026

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

(Special Original Jurisdiction)

TUESDAY, THE SEVENTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX

PRESENT

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NO: 4475/2026

Between:

M/S SURYA TILES AND SANITARY,, REP. BY ITS PROPRIETOR MR. PERUMALLA EDUKONDALU, D.NO. 1-9-603/1, KAREMPUDI ROAD AREA REVENUE WARD 1 , DACHEPALLI, PALNADU, ANDHRA PRADESH, 522414

...PETITIONER

AND

THE ASSISTANT COMMISSIONER ST, PIDUGURALLA CIRCLE, GUNTUR-II DIVISION, GUNTUR, ANDHRA PRADESH-522414.

JOINT COMMISSIONER ST, GUNTUR-II DIVISION, GUNTUR, ANDHRA PRADESH-522414

ADDITIONAL COMMISSIONER CT LEGAL, VIJAYAWADA, ANDHRA PRADESH.520010

STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 522238

...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 particularly one in the

2

RRR, J & TCDS, J W.P.No.4475 of 2026

nature WRIT OF MANDAMUSSet aside the impugned Order of Cancellation of GST Registration bearing Reference No. ZA370425111619H dated 29.04.2025, issued by 1st Respondent, as being arbitrary, illegal, and violative of the principles of natural justice

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 suspend the impugned cancellation order dated 29.04.2025 of the 1st Respondent, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.

Counsel for the Petitioner:

1.K.RAGHAVENDER REDDY

Counsel for the Respondent(S):

1.GP FOR COMMERCIAL TAX

3

RRR, J & TCDS, J W.P.No.4475 of 2026

The Court made the following Order:

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

Heard Sri K. Raghavender Reddy, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax 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 29.04.2025, on the ground of non-filing of the returns and non-payment of taxes. Thereafter, an application for revocation was also dismissed. Aggrieved by the said Order of cancellation dated 29.04.2025, 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 05.03.2026.

4

RRR, J & TCDS, J W.P.No.4475 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, pending miscellaneous applications, if any, shall stand closed.

________________________

R. RAGHUNANDAN RAO, J

________________ T.C.D. SEKHAR, J

Date: 17.02.2026 MJA

5

RRR, J & TCDS, J W.P.No.4475 of 2026

122

THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO

AND

THE HON’BLE SRI JUSTICE T.C.D. SEKHAR

WRIT PETITION No.: 4475 of 2026

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

17.02.2026

MJA