ASHISH SURESHBHAI PATEL (ON BEHALF OF THE PROP. ASHISH SURESHBHAI PATEL) v. THE STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice
ASHISH SURESHBHAI PATEL (ON BEHALF OF THE PROP. ASHISH SURESHBHAI PATEL)
v.
THE STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION NO. 11011 of 2025 dated 16.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Rule Number : Rule 21A & 22
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Cancellation of registration – Non-filing of returns for six months – Rejection of revocation of cancellation – Appeal dismissed as time-barred – Petitioner attributed non-filing of returns to severe financial hardship and NPA proceedings but expressed willingness to pay dues and continue compliance – Payment of tax dues with interest and late fees – Respondent verified payments and did not object to restoration if statutory compliance is ensured – Held: Petition disposed – Orders set aside – Registration to be restored subject to compliance.
Represented By:
Counsel for the Petitioner: Hiren J Trivedi, Vidhi S Katorawala
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