M/S DURGA GOPAL SHINDE SOLE PROPRIETORSHIP CONCERN OF DURGA GOPAL SHINDE v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
M/S DURGA GOPAL SHINDE SOLE PROPRIETORSHIP CONCERN OF DURGA GOPAL SHINDE
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 15150 of 2025 dated 11.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 29 & 49
Rule Number : Rule 87
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Cancellation of registration – Non-filing of returns – Petitioner deposited tax interest and late fees in E- cash ledger for default period – Petitioner ready to file pending returns – Respondents confirmed deposit and agreed to process returns for tax liability determination – Held: Writ petition disposed – Petitioner permitted to file returns – Cancellation order revoked upon compliance – Any additional demand payable forthwith.
Represented By:
Counsel for the Petitioner: N C Shukla
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