MAHESH BHARAT RUMANE v. SUPERIENTENDENT-RANGE-IV, DIV-V RAIGAD COMMISSIONERATE & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
MAHESH BHARAT RUMANE
v.
SUPERIENTENDENT-RANGE-IV, DIV-V RAIGAD COMMISSIONERATE & ORS.
WRIT PETITION No. 828 of 2025 dated 20.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Cancellation of registration – Non-filing of returns – Belated filing of returns with tax, interest and late fees – Respondent unable to state position on restoration – Petitioner relied on earlier decisions where registration restored in similar circumstances – Cancellation for mere non-filing of returns disproportionate once dues cleared – Permanent cancellation not in interest of either assessee or revenue – Held: Writ petition disposed – Respondents to intimate any further penalty/dues within 15 days – Petitioner to pay within 15 days and ₹10,000 to Government KEM Hospital.
Represented By:
Counsel for the Petitioner: Devendra Harnesha, (through VC), i/b, Radha Halbe
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