Gujarat HC Permits Filing of Pending Returns & Directs Revocation of GST Registration Cancellation Upon Compliance

Dharmesh Deshani (OPC) Private Limited Vs Union of India (Gujarat High Court)

Gujarat High Court recently addressed a petition filed by Dharmesh Deshani (OPC) (P.) Ltd. against the Union of India, challenging the cancellation of its Goods and Services Tax (GST) registration despite having deposited tax liabilities. The case highlights the procedural aspects of GST compliance and the High Court’s stance on rectifying defaults when tax is already paid.

The petitioner sought to quash a show cause notice dated January 9, 2024, and a subsequent order dated February 9, 2024,

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