AZARIA CORP LLP vs The Deputy Commissioner of State Tax, MUM VAT E 803 Nodal Division I,

1-WP-443-2025(F).DOCX Amol IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 443 OF 2025 Azaria corp LLP …Petitioner Versus The Deputy Commissioner of State Tax, (MUM-VAT-E-809) & Anr …Respondents ______________________________________________________ Mr Vishal Agarwal, with Mr Rishabh Jain, Mr Deep Shah & Ms Laxmi Nair, i/b, Mr Kevin Shah & Associates, for the Petitioner. Mr Amar Mishra, AGP, for the Respondent-State. ______________________________________________________ CORAM M.S. Sonak & Advait M. Sethna, JJ. DATED: 20 September 2025 ORAL ORDER:- (Per M. S. Sonak, J) 1. Heard Mr Agarwal who appears with Mr Rishabh Jain, Mr Deep Shah and Ms Laxmi Nair for the Petitioner and Mr Amar Mishra, learned AGP for the Respondent-State. 2. Rule. The Rule is made returnable immediately at the AMOL request of and with the consent of the learned Counsel for the PREMNATH JADHAV parties. 3. This is a Petition seeking the restoration of the 12:57:20 +0530 Petitioner’s cancelled GST registration. 1-WP-443-2025(F).DOCX 4. Mr Agarwal states that the cancellation was on account of the failure of the Petitioner to file returns. He however submits that l