GST Authorities Cannot Deny Revocation of GST Registration When Dues fully paid: Bombay HC

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 require...