WADIWALA AUTOMOBILES v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice
WADIWALA AUTOMOBILES
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 7016 of 2025 dated 26.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 29 & 39
Rule Number : Rule 22
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Cancellation of registration – Non-filing of returns – Delay in appeal – Petitioner deposited substantial tax, interest and late fees – Considering bona fide conduct and deposits made, petitioner permitted to file pending returns manually within eight weeks – Held: Petition disposed – Respondents to suspend cancellation order and process returns; if found in order and dues paid cancellation stands revoked – Petitioner to file undertaking to remain compliant; failure to do so will result in automatic cancellation.
Represented By:
Counsel for the Petitioner: Hiren J Trivedi
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