SHRIYAA ENTERPRISES & ORS. v. STATE TAX OFFICER & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
SHRIYAA ENTERPRISES & ORS.
v.
STATE TAX OFFICER & ORS.
WRIT PETITION (L) No. 14505 of 2025 (Sr No. 38) & WRIT PETITION (L) No. 15116 of 2025 (Sr No. 39) dated 01.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Cancellation of registration – Non-filing of returns for six months – Petitioner submitted non filing due to serious heart ailment and severe financial constraints – No allegation of fraud or bogus transactions – Petitioners expressed readiness to pay all tax dues with late fee and interest – Petitioner relied on Azaria Cor LLP (2025) wherein held cancellation serves no purpose where lapse bona fide and revenue can be safeguarded by recovery of dues – Held: Writ petition disposed – Authorities to intimate complete dues within 15 days of uploading order – On payment within 15 days of intimation, cancellation orders to stand quashed without prejudice to further recovery if required – Failure to pay within said period to result in automatic dismissal of petitions.
Represented By:
Counsel for the Petitioner: Keval Shah
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