Setu Joy Private Limited Through Director Mukeshbhai Kantilal Shah Vs State of Gujarat & Ors. (Gujarat High Court)
The Gujarat High Court, in a petition filed by Setu Joy Private Limited, has temporarily suspended the company’s GST registration cancellation. The petition, filed under Articles 226 and 227 of the Constitution of India, sought to quash a show-cause notice dated September 9, 2024, the subsequent cancellation order from September 27, 2024, and the rejection of its appeal on grounds of limitation by the Deputy State Tax Commissioner on May 6, 2025.
The core reason for the GST registration cancellation, as per Section 29(2)(c) of the Goods & Services Tax Act, 2017, was the petitioner’s failure to file returns for over six months. Following the cancellation, the petitioner took steps to rectify the default, making two separate payments. The first payment of Rs. 10,23,112 was made on May 1, 2025, covering outstanding GST, interest, and late fees. A second payment of Rs. 4,12,950 was made on August 14, 2025, which included Rs. 2,34,200 in interest and Rs. 1,78,750 in late fees.
The petitioner’s counsel argued that since the outstanding dues, including interest and late fees, had been paid, the respondents should be directed to permit the company to upload its pending returns. The Assistant Government Pleader, representing the State, did not oppose this and agreed that appropriate directions could be issued to facilitate the filing of the returns.
