2026 (7) TMI 148

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....tioner 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 17th October 2024 ("Impugned Order" for short) passed by the Respondent No. 3 i.e. Superintendent Range-V, Div. I, CGST & Central Excise, Thane Commissionerate cancelling the GST registration of the Petitioner with effect from 13th August 2024. This was followed by an order dated 25th September 2025 rejecting the Petitioner's Appeal against the Impugned Order. Such cancellation was attributed to the Petitioner's failure to file its GST returns for more than six months. 5. As stated by the Petitioner, the Petitioner's Accountant, one Mr. Aniket, kept on filing return in GSTR-1....

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....eturns was complied with. According to the Petitioner, non filing of the returns by the Petitioner is not attributable to any deliberate/intentional fault/omission on part of the Petitioner. 10. Mr. Thakar would further submit on instructions that the Petitioner is ready and willing to pay the outstanding amount of GST dues payable along with late fees and penalty, if any, coupled with the applicable interest if its GST registration is restored. 11. Mr. Thakar has placed reliance on a decision of this Bench in Treasure Realtors Private Ltd. vs. The State of Maharashtra Writ Petition No.2516 of 2026 dt. 8th June 2026, to submit that in similar facts and circumstances, this Court had restored the Petitioner's GST registration. 12. Mr....

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....n 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. 17. In light of the above, the following order in our view, would meet the ends of justice :- ORDER (a) Within 30 days of uploading of this order the concerned authorities of the Respondent shall, without any further extension, determine/ascertain the outstanding amount of GST dues along with the applicable interest and late fee/penalty if any, payable by the Petitioner and intimate the same to the Petitioner. (b) Within a further period o....