Gujarat HC Restored GST Registration After Pending Returns & Dues Were Cleared

Setu Joy Private Limited Vs State of Gujarat & Ors (Gujarat High Court)

The petitioner, a private limited company engaged in the business of operating amusement parks, cinemas, water parks, and resorts, challenged the cancellation of its GST registration and the subsequent rejection of its statutory appeal. The petitioner had obtained GST registration on 01.07.2017 and had regularly filed self-assessment returns and discharged tax liabilities up to 31.03.2024. However, due to financial difficulties, the petitioner failed to file periodic returns under Section 39 of the Gujarat

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