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Home » Laws » GST Case Laws » ABOUND IT SERIVICES THROUGH PROPRIETOR MR. SANDIP PRAFULBHAI VEKARIYA v. STATE OF GUJARAT & ORS. – Gujarat High Court

ABOUND IT SERIVICES THROUGH PROPRIETOR MR. SANDIP PRAFULBHAI VEKARIYA v. STATE OF GUJARAT & ORS. – Gujarat High Court

High Court, Gujarat
A. S. Supehia, Justice & Pranav Trivedi, Justice

ABOUND IT SERIVICES THROUGH PROPRIETOR MR. SANDIP PRAFULBHAI VEKARIYA
v.
STATE OF GUJARAT & ORS.

R/SPECIAL CIVIL APPLICATION NO. 14354 of 2025 dated 06.11.2025

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 GST returns – Petitioner deposited tax liability with interest and late fees in Electronic Cash Ledger based on self-assessment – Petitioner ready to file returns and compliance verified – Held: Petition disposed – Petitioner to file pending returns – Respondent to process returns, verify deposits and determine correct tax liability – If returns not found in accordance with law petitioner to pay outstanding dues.

Represented By:

Counsel for the Petitioner: Abhay Y Desai

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