2026 (7) TMI 1759

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....rtnership Act, 2008. It was registered under the GST regime, having GSTIN No. 27AAKFT2660F1Z3. 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 two fold. (a) The Petitioner is aggrieved by the rejection of its Appeal against the cancellation of the GST registration of the Petitioner by the Respondent No. 2 i.e. State Tax Officer, Nodal-13, Mumbai vide order dated 8th October 2021 (Exhibit-B). (b) The Petition also assails an order in Appeal dated 4th September 2025 passed by Respondent No. 1 i.e. Deputy Commissioner of State Tax, Nodal Division - 13, Mumbai, rejecting the Appeal of the Petitioner filed against the revoc....

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....025. It was rejected primarily on the ground of delay on the part of the Petitioner in filing such Appeal and Petitioner remaining absent on hearing dates, as reflected in the said Order. The Petitioner has preferred this Petition impugning the orders dated 8th October, 2021 and 4th September, 2025 and. 11. Mr. Deep Shah, learned Counsel for the Petitioner would, at the outset, defend the actions of the Petitioner for seeking restoration of cancelled GST registration, mainly on the ground of non-filing of GST returns for a period of six months by the Petitioner. He would urge that the Petitioner had addressed a letter to the second Respondent dated 6th February, 2025 informing the Petitioner's failure to file GSTR-3B for the period of Ja....

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.... in any fraudulent activity. The record however, bears out that due to reasons which are not intentional and/or deliberate on the part of the Petitioner, there was delay/default in filing GST returns. 16. We have noted the submissions of Mr. Shah to the effect that the Petitioner is ready and willing to pay all the outstanding GST dues along with late fees/penalty and applicable interest. 17. At this juncture, it is apposite to refer to the recent Judgments/Orders of this Bench in Treasure Realtors Private Limited vs. The State of Maharashtra W.P No.2516 of 2026 dt. 8.6.2026 and Sunders Kitchen Pvt Ltd vs. Union of India & Ors. W.P No.503 of 2026 dt. 24.6.2026, wherein this Court had in similar factual complexion directed the Responde....