Durga Gopal Shinde Vs State of Gujarat & Ors. (Gujarat High Court)
The Gujarat High Court disposed of a writ petition seeking restoration of GST registration that had been cancelled due to non-filing of returns. The petitioner’s GST registration was cancelled by an order dated 20.09.2022, following a show cause notice dated 01.09.2022, under Section 29(2)(b) of the GST Act for failure to file returns. The petitioner challenged the cancellation order, the appellate order dated 09.05.2025, and sought restoration of registration with effect from 01.04.2022.
The petitioner submitted that GST returns for the period from April 2022 to December 2024 could not be filed earlier, but the entire tax liability had since been computed and discharged. Copies of GST returns and challans were placed on record to show that the outstanding tax, along with applicable interest and late fees, had been deposited in the Electronic Cash Ledger. It was contended that the petitioner was ready and willing to file all pending returns.
The State submitted that if the petitioner was allowed to file the returns, the authorities would process them in accordance with law and determine any further liability after adjusting the amounts already deposited. On instructions from the Assessing Officer, it was confirmed that the petitioner had deposited a total amount of ₹16,12,100 through a challan dated 24.02.2025 in the Electronic Cash Ledger, comprising tax dues of ₹12,68,420, interest of ₹2,79,680, and late fees of ₹64,000 for the relevant period.
