Bombay HC Restores GST Registration as Returns Were Missed During COVID

Shriyaa Enterprises Vs State Tax Officer (Bombay High Court) GST Registration Cancellation Quashed Subject to Payment of Dues; GST Registration Restored as No Fraud Was Alleged and Dues Were Agreed to Be Paid; Bombay High Court Grants Relief Because Non-Filing of GST Returns Was Linked to COVID Hardship; GST Cancellation Set Aside Since No Fraud Allegations Existed: Bombay High Court. The Bombay High Court heard two writ petitions challenging orders cancelling the petitioners’ GST registrations on the ground that they had failed to file GST returns for approximately six months. In one petiti...