Deep Chemicals Vs State of Gujarat & Ors. (Gujarat High Court)
In a recent hearing at the Gujarat High Court, a petition filed by Deep Chemicals against the State of Gujarat & Ors. challenged the cancellation of the company’s Goods and Services Tax (GST) registration. The petitioner sought to have the cancellation order dated June 20, 2019, and the preceding show-cause notice from May 14, 2019, set aside. Additionally, the company challenged a subsequent order dated November 21, 2024, from the Dy. State Tax Commissioner, Appeals-9, which had rejected the company’s appeal on the grounds of limitation.
The core issue stemmed from the non-filing of returns by the petitioner for more than six months. This led to the cancellation of their GST registration under the provisions of Section 29(2)(c) of the Goods & Services Tax Act, 2017. Following the cancellation, Deep Chemicals deposited a total of Rs. 22,67,124 on August 19, 2025. This payment included Rs. 10,29,540 in GST, Rs. 11,57,574 in interest, and Rs. 80,000 in late fees. The company’s legal counsel submitted that in light of this payment, the court should direct the authorities to permit the uploading of pending returns. The Assistant Government Pleader, representing the respondents, did not oppose this and submitted that appropriate directions could be issued.
