High Court of Bombay8 June 2026

Treasure Realtors (P.) Ltd. v. State of Maharashtra

For assessee

WRIT PETITION NO. 2516 OF 2026

The ruling in brief

Where petitioner defaulted in GST return filing for over six months leading to registration cancellation and failed to pursue a timely appeal, since there was no allegation of fraud, default occurred due to financial constraints proximate to Covid-19 period, and readiness to clear dues was shown, restoration of registration was to be permitted upon payment of dues and compliance within stipulated time

Provisions considered

Section 29, read with section 30, of Central Goods and Services Tax Act, 2017/Maharashtra Goods and Services Tax Act, 2017 - Rule 22 of Central Goods and Services Tax Rules, 2017/Maharashtra Goods and Services Tax Rules, 2017

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Related rulings

Calcutta High Court24 Sept 2026

For assesseeRemanded

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Gujarat High Court18 Sept 2026

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CGST S.29

GSTAT Hyderabad17 Sept 2026

For revenue

Treasure Realtors (P.) Ltd. v. State of Maharashtra

The ruling in brief

Provisions considered

Treasure Realtors (P.) Ltd. v. State of Maharashtra

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Md Qamaruddin Khan v. YRK Constructions