Case Note & Summary
The petitioner, Kishore Nichani, a businessman aged 60, filed a writ petition under Article 226 of the Constitution before the Bombay High Court, aggrieved by the failure of Respondent No. 3, the State Tax Officer, to restore his Goods and Services Tax (GST) registration. The registration had been cancelled due to the petitioner's failure to file returns for a period exceeding six months. The petitioner sought restoration of the registration, expressing willingness to file all pending returns and pay the requisite tax, interest, and late fees. The respondents, represented by the Assistant Government Pleader, did not oppose the restoration but submitted that the petitioner must comply with the conditions under Section 30 of the Central Goods and Services Tax Act, 2017. The court, after hearing both sides, allowed the petition, setting aside the cancellation order and directing the respondents to restore the registration within two weeks, subject to the petitioner filing all pending returns and paying the tax, interest, and late fees. The court also granted liberty to the respondents to proceed with any other proceedings in accordance with law. The judgment was delivered by a division bench comprising Justice G.S. Kulkarni and Justice Aarti Sathe on 27th January 2026.
Headnote
A) Goods and Services Tax - Restoration of Registration - Section 30 of the Central Goods and Services Tax Act, 2017 - Cancellation for Non-Filing of Returns - Petitioner's GST registration was cancelled for failure to file returns for over six months. The court held that the petitioner should be given an opportunity to file returns and pay tax, and upon compliance, the registration shall be restored. (Paras 1-5)
Issue of Consideration
Whether the GST registration of the petitioner, cancelled for non-filing of returns for more than six months, should be restored upon the petitioner's willingness to file returns and pay tax.
Final Decision
The petition is allowed. The impugned order cancelling the GST registration is set aside. The respondents are directed to restore the petitioner's GST registration within two weeks from the date of compliance, subject to the petitioner filing all pending returns and paying the tax, interest, and late fees. Liberty is granted to the respondents to proceed with any other proceedings in accordance with law.
Law Points
- Restoration of GST registration
- Non-filing of returns
- Section 30 CGST Act
- Article 226 Constitution
- Opportunity of hearing
- Compliance with conditions
Case Details
Writ Petition No.4211 of 2025
G.S. Kulkarni, Aarti Sathe
Mr. Bharat Raichandani (through V.C) with Mr. Aditya Shinde for Petitioner, Mr. Amar Mishra, AGP, for Respondent State
The Union of India through Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi; The State of Maharashtra through Secretary, Ministry of Finance, Department of Revenue, Mumbai; The State Tax Officer, MUM-VAT-C-923, Cabin no.328, 3rd floor, GST Bhavan, MTNL Building, Love Lane, Magzaon, Mumbai-400 010
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Nature of Litigation
Writ petition under Article 226 of the Constitution challenging the failure to restore GST registration.
Remedy Sought
Restoration of the petitioner's GST registration which was cancelled for non-filing of returns.
Filing Reason
Petitioner's GST registration was cancelled due to failure to file returns for more than six months, and the respondent did not restore it despite the petitioner's willingness to comply.
Issues
Whether the GST registration cancelled for non-filing of returns should be restored upon the petitioner's willingness to file returns and pay tax.
Submissions/Arguments
Petitioner submitted that he is willing to file all pending returns and pay the tax, interest, and late fees.
Respondent State submitted that restoration is subject to compliance with conditions under Section 30 of the CGST Act.
Ratio Decidendi
The court held that a petitioner whose GST registration has been cancelled for non-filing of returns should be given an opportunity to file returns and pay tax, and upon compliance, the registration shall be restored under Section 30 of the CGST Act.
Judgment Excerpts
In this petition filed under Article 226 of the Constitution, the Petitioner is aggrieved by the actions of Respondent no.3 in not restoring Petitioner’s Goods and Service Tax (GST) registration, which came to be cancelled on the ground of Petitioner’s failure to file returns for a period of more than six months.
The petition is allowed. The impugned order cancelling the GST registration is set aside. The respondents are directed to restore the petitioner's GST registration within two weeks from the date of compliance, subject to the petitioner filing all pending returns and paying the tax, interest, and late fees.
Procedural History
The petitioner filed a writ petition under Article 226 of the Constitution before the Bombay High Court challenging the non-restoration of GST registration. The petition was heard finally by consent of parties. The court allowed the petition and directed restoration.
Acts & Sections
- Central Goods and Services Tax Act, 2017: Section 30
- Constitution of India: Article 226
