Kishore Nichani vs Union of India

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 7.WP.4211.2025.DOC months. The Petitioner hence seeks a writ to be issued to the Respondents to restore the Petitioner’s GST regi