Karnam Narendrababu Vs the Assistant Commissioner — GST and Indirect Tax | Andhra Pradesh HC (2026)

Karnam Narendrababu Vs the Assistant Commissioner — GST and Indirect Tax | Andhra Pradesh HC (2026)

What the court decided

AI extract

Outcome

Writ petition disposed of with directions enabling restoration of the petitioner's GST registration: petitioner to file a revocation application and draft returns and deposit all taxes due on or before 01.04.2026; the 1st respondent (Registering Authority-cum-Assigning Authority) to receive the tax 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 due returns filed; manual filing to be accepted where online filing is difficult; no order as to costs.

Issue for consideration

Whether the cancellation of the petitioner's GST registration by the 1st Respondent's order in Form GST REG-19 (Ref No. ZA3711230901104, dated 28.11.2023) was arbitrary, unconstitutional, without jurisdiction, violative of principles of natural justice and of Articles 14, 300A and 19(1)(g) of the Constitution, and whether it should be set aside with revocation of the cancellation.

Court's answer

Following this Court's order dated 16.10.2024 in W.P.No.18308 of 2024, the writ petition is disposed of with 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 the petitioner proposes to file in the event of the registration being restored.ratio¶35
Direction 3: the petitioner shall deposit all taxes due on or before 01.04.2026.ratio¶36
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 at Amaravati (per R. Raghunandan Rao, J., with T.C.D. Sekhar, J.) disposed of Writ Petition No. 6397 of 2026 (Karnam Narendrababu v. The Assistant Commissioner (ST) and others), which challenged, under Article 226 read with Articles 14, 300A and 19(1)(g) of the Constitution, the cancellation of the petitioner's GST registration under the Goods and Services Tax Act, 2017 by Form GST REG-19 order Ref No. ZA3711230901104 dated 28.11.2023 for non-filing of returns and non-payment of tax. Following the Court's own order dated 16.10.2024 in W.P.No.18308 of 2024, the Court directed: (i) the petitioner to file an application for revocation along with draft returns and to deposit all taxes due on or before 01.04.2026; (ii) the 1st respondent, as Registering Authority-cum-Assigning Authority, to receive the tax payment prior to considering the revocation application and to pass orders within 15 days of receipt; (iii) restoration of registration upon acceptance of the plea, with all due returns thereafter filed; (iv) acceptance of manual filing where online filing is difficult; and (v) no order as to costs.

[3529]

APHC010109882026

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

(Special Original Jurisdiction)

WEDNESDAY,THE ELEVENTH 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: 6397/2026

Between:

KARNAM NARENDRABABU, SURVEY NO 203-1D-1B, AMARAVATHI MANDAL, DHARANIKOTA VILLAGE, GUNTUR, ANDHRA PRADESH, 522020.

...PETITIONER

AND

THE ASSISTANT COMMISSIONER, (ST), D.NO.11-5-2002, OPP.RAVELA VENKATA RAO HOSPITAL, RAGHURAMNAGAR, SATTENAPALLY, GUNTUR, ANDHRA PRADESH - 522403.

THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT, (COMMERCIAL TAXES) A.P. SECRETARIAT, VELEGAPUDI.-522238

UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE) NORTH BLOCK, NEW DELHI. 110001

...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. ZA3711230901104 dated 28.11.2023 (Annexure P-1), for the Cancellation of the GST registration of the Petitioner is arbitrary, unconstitutional, without jurisdiction against to the

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principles of natural justice, and violative of Article 14, 300Aand 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 such other order or further orders as the Hon'ble Court may deem fit

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. ZA3711230901104 dated 28.11.2023 (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.GP FOR COMMERCIAL TAX

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The Court made the following order:

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

Heard Sri Anil Kumar Bezawada, 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 (for brevity, ‘the GST Act’ ), by an order, dated 28.11.2023, on the ground of nonfiling of the returns and non-payment of tax. Aggrieved by the said order of cancellation, dated 28.11.2023, the petitioner has now approached this Court, by way of the present writ petition.

In similar circumstances, 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 order, dated 16.10.2024, 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 01.04.2026.

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.

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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.

1. 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: 11.03.2026 KA

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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NO: 6397/2026

Date: 11.03.2026 KA