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.

_______

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 HRAO THATTE Date: 2026.01.30 months. The Petitioner hence seeks a writ to be issued to the Respondents to restore the Petitioner’s GST registration. The substantive prayers as made in the petition read thus :

“(b)that this Hon’ble Court be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India, calling for the records pertaining to the cancellation of the Petitioner’s registration and after going into the validity and legality thereof be pleased to direct the Respondents to restore the GST registration of the Petitioner forthwith, with all consequential benefits, including but not limited to enabling the Petitioner to file pending returns and make payment of tax, interest and late fees, if any, in accordance with law;

(c) that this Hon’ble Court be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India, calling for the records pertaining to the cancellation of the Petitioner’s registration and after going into the validity and legality thereof be pleased to direct the Respondents to allow the Petitioner to file pending returns as may be necessary for the regularization of compliance;

(d) that this Hon’ble Court be pleased to issue a writ of Mandamus or any other writ, order or direction directing the Respondents to treat the Petitioner’s representation dated 04.08.2025 (Exhibit- ) as an application for revocation of cancellation under Section 30 of the CGST Act, 2017 and Rule 23 of the CGST Rules, 2017 and further direct the Respondents to forthwith restore the Petitioner’s GST registration (GSTIN 27AABPN8898C1ZB) with effect from the date of its cancellation and allow the Petitioner to file all pending GST returns upon payment of applicable late fees, if any.”

3. It is the case of the Petitioner that he entered into a business conducting arrangement with M/s.Silver Beach Entertainment & Hospitality Private Limited for the purpose of ‘Running a restaurant and a Bar’ from his premises. Under the said agreement, the day to day business operations remained with the conducting company and the Petitioner remained the owner of the property. On 19^th July 2018, the Petitioner was duly granted registration under the Central Good and Service Act, 2017 (`CGST Act’). Further, the Petitioner also filed his returns for the month of July-2017. The Petitioner has contended that however, he was subsequently unable to manage GST compliance due to severe illness and bed rest from July-2017 to December-2018.

4. On such backdrop, on 30^th November 2018, the Respondent no.3 issued a show cause notice to the Petitioner proposing cancellation of registration retrospectively from