AZARIA CORP LLP v. THE DEPUTY COMMISSIONER OF STATE TAX & ANR. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
AZARIA CORP LLP
v.
THE DEPUTY COMMISSIONER OF STATE TAX & ANR.
WRIT PETITION No. 443 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 – Petitioner paid tax, interest and late fees – 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 – Petitioner – to pay ₹50,000 to Government KEM Hospital as CSR contribution.
Represented By:
Counsel for the Petitioner: Vishal Agarwal, with Rishabh Jain, Deep Shah & Laxmi Nair, i/b, Kevin Shah & Associates
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