KISHORE NICHANI v. THE UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
KISHORE NICHANI
v.
THE UNION OF INDIA & ORS.
WRIT PETITION No. 4211 of 2025 dated 27.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 25, 29, 30, 50 & 74
Rule Number : Rule 23
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
GST Registration – Revocation of cancellation – No outstanding GST liability – Proper officer rejected revocation application without considering Section 30 read with Rule 23 of CGST Act and Rules – Rule 23 provides for revocation within specified time – Circulars issued by Central Board of Indirect Taxes and Customs also referred – Held: Writ petition allowed – Cancellation order quashed – Respondent directed to restore registration in terms of prayer clause (b).
Represented By:
GST Registration – Revocation of cancellation – No outstanding GST liability – Proper officer rejected revocation application without considering Section 30 read with Rule 23 of CGST Act and Rules – Rule 23 provides for revocation within specified time – Circulars issued by Central Board of Indirect Taxes and Customs also referred – Held: Writ petition allowed – Cancellation order quashed – Respondent directed to restore registration in terms of prayer clause (b).
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