Kishore Nichani vs Union of India

Judgment text excerpt

7.WP.4211.2025.DOC 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, 3rd 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: 27th 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 MANISH Digitally signed by MANISH Petitioner’s Goods and Service Tax (GST) registration, which came to be cancelled SURESHRAO SURESHRAO THATTE THATTE Date: 2026.01.30 10:17:40 +0530 on the ground of Petitioner’s failure to file returns for a period of more than six Page 1 of 12 M.S.Thatte 7.WP.4211.2025.DOC 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