2026 (6) TMI 750

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.... registered under the GST regime, having GSTIN No. 27AADCT0295L1Z0. The Petitioner has its principal place of business within the jurisdiction of Mumbai in the State of Maharashtra. 4. The challenge in this petition is to the order dated 25th November, 2019 passed by the Respondent No. 4 i.e. Sales Tax Officer (Worli-707) cancelling the GST registration of the Petitioner with effect from 1st March 2019. This was followed by an order dated 14th August, 2023 rejecting the Petitioner's Appeal against the order dated 25th November, 2019 ("Impugned Orders" for short). Such cancellation was attributed to the Petitioner's failure to file its GST returns for more than six months. 5. The Petitioner filed GST-3B upto February 2019. Thereafter, ....

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....the returns by the Petitioner is completely attributable to reasons beyond the Petitioner's control. Mr. Thakar would further submit on instructions that the Petitioner is ready and willing to pay the outstanding amount of GST due and payable along with late fees and penalty, if any, coupled with the applicable interest. 11. Mr. Thakar has placed reliance on a decision of the Coordinate Bench of this Court in Kishor Nichani Vs. The Union of India and Ors Writ Petition No. 4211 of 2025 decided on 27 January 2026., to submit that in similar facts and circumstances, this Court had restored the GST registration of the Petitioner which was cancelled on similar grounds, as in the present case. 12. Mr. Amar Mishra, learned AGP for Respondent....

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....plicable interest. 17. We have also noted Petitioner's reliance on another decision of the Coordinate Bench of this Court in Kishor Nichani Vs. The Union of India and Ors (supra). The above decision in our view, would support the case of the Petitioner for restoration of its cancelled GST registration. 18. Before concluding, we may observe that, in the given factual backdrop, as the Petitioner is ready and willing to pay the outstanding GST dues along with the late fees and applicable interest thereon, restoration of the cancelled GST registration of the Petitioner would in fact enure to the benefit of the Petitioner and the Revenue. The Petitioner would be able to undertake its business activities after paying the GST dues in accorda....