GST Registration Restored for Non-Malafide Return Defaults | HC

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  • Last Updated on 26 December, 2025

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GST registration restoration

Case Details: Shriyaa Enterprises vs. State Tax Officer - [2025] 181 taxmann.com 655 (Bombay)

Judiciary and Counsel Details

  • M.S. Sonak & Advait M. Sethna, JJ.
  • Keval Shah for the Petitioner.
  • Himanshu Takke, Amar Mishra, AGPs & Siddharth Chandrashekhar for the Respondent.

Facts of the Case

The petitioners challenged the cancellation of their registration by the jurisdictional officer under the CGST Act on the ground of non-filing of returns for a continuous period of six months. It was submitted that one petitioner had undergone a cardiology-related medical procedure. At the same time, the other faced severe financial constraints, resulting in the non-filing of returns within the prescribed time. It was affirmed that they were ready and willing to discharge the entire tax dues, along with applicable interest and penalties, for the relevant periods within 15 days from the date of intimation. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the explanations offered by the petitioners for non-filing of returns did not appear to be mala fide or unreasonable, particularly since the default periods were proximate to and overlapped with the COVID-19 pandemic. The Court submitted that there were no allegations of unlawful activity or revenue fraud by the petitioners. The Court, upon construing Section 29 of the CGST Act held that registration may be restored where sufficient cause exists and compliance is undertaken. It was directed the cancellation orders shall be quashed.

List of Cases Reviewed

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied