Kishore Nichani Vs Union of India (Bombay High Court)
The writ petition before the Bombay High Court concerned the refusal of the GST authorities to restore the petitioner’s GST registration, which had been cancelled on the ground of non-filing of returns for more than six months. The petitioner, a restaurant owner who had entered into a conducting arrangement with another company for running a restaurant and bar, was granted GST registration in July 2018. Due to severe illness and prolonged bed rest between July 2017 and December 2018, the petitioner could not comply with GST filing requirements. A show cause notice was issued in November 2018 proposing retrospective cancellation, and the registration was cancelled in December 2018.
The petitioner subsequently paid taxes and applied for revocation, which was allowed in February 2020. However, another show cause notice was issued in November 2020, and the registration was again cancelled retrospectively in December 2020. Thereafter, the authorities raised demands for interest and initiated proceedings, including search action by the anti-evasion wing. The petitioner cooperated with the authorities and, upon issuance of an intimation under Section 74(5), made voluntary payment of the entire tax liability along with interest and penalty. Additional dues for February 2022 were also paid without dispute. Following this, an order in Form DRC-23 confirmed that all government dues stood cleared and provisional attachments were lifted.
