Bombay HC Orders Conditional Restoration of GST Registration, Imposes CSR Cost

Azaria corp LLP Vs Deputy Commissioner of State Tax (Bombay High Court)

GST Restoration Allowed by Bombay HC: Dues Cleared, Delay Bona Fide, ₹50K CSR Cost Imposed: The Bombay High Court ordered the restoration of a firm’s cancelled GST registration after it paid all outstanding dues, interest, and late fees, accepting the delay was bona fide. The court imposed an additional ₹50,000 cost payable to a hospital under Corporate Social Responsibility (CSR).

The Bombay High Court has directed the conditional restoration of the Goods and

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