2026:BHC-OS:2596-DB IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.4211 OF 2025 Kishore Nichani, Age 60 years, OccBusiness, R/o.21A, Nichani Kutir, Juhu Tara Road, Juhu, Mumbai-400 049. Petitioner versus

1. The Union of India through Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi.

2. The State of Maharashtra through Secretary, Ministry of Finance, Department of Revenue, Mumbai.

3. The State Tax Officer, MUM-VAT-C-923, Cabin no.328, 3^rd floor, GST Bhavan, MTNL Building, Love Lane, Magzaon, Mumbai-400 010. Respondents _______

Mr.Bharat Raichandani (through V.C) with Mr.Aditya Shinde for Petitioner.

Mr.Amar Mishra, AGP, for Respondent State.

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CORAM: G. S. KULKARNI &

AARTI SATHE, JJ.

DATE: 27^th January 2026 ORAL JUDGMENT - (Per : G.S.Kulkarni, J.) :-

1. Rule. Respondents waive service. By consent of the parties heard finally.

2. In this petition filed under Article 226 of the Constitution, the Petitioner is aggrieved by the actions of Respondent no.3 in not restoring Petitioner’s Goods and Service Tax (GST) registration, which came to be cancelled Digitally signed by MANISH MANISH SURESHRAO S TH UR AT E T S E H