THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.35204 of 2025

ORDER:

Learned counsel Sri V.S.R.M.V.Prasad Sanaka appears for the petitioner.

Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondents No.2 to 5.

2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36ADIFS5623A1ZA was cancelled vide impugned order passed in Form GST REG-19 dated 23.07.2024 for non-filing of returns for a consecutive period of six months. The petitioner preferred a time-barred appeal against the order of cancellation of registration certificate which has been dismissed on the ground of delay. Thereafter, the petitioner has filed the instant writ petition for revocation of cancellation of GST registration certificate.

3. Learned counsel for the petitioner submits that the main reason for non-submission of returns is that the petitioner was forced to stop its business and the tax consultant has not filed the returns despite receiving instructions from the petitioner and it was also unaware of the show cause notice and there was no intentional delay. Though the petitioner