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STANLEY APHONSUS D'SILVA vs. THE STATE OF MAHARASHTRA & OTHERS
(Bombay High Court)

Hon'ble Judges:

B. P. COLABAWALLA
FIRDOSH P. POONIWALLA
Pet. Counsel
Rahul Thakar
C. B. Thakar
Res. Counsel
Jyoti Chavan
Manish Upadhye

Petitioner / Applicant

STANLEY APHONSUS D'SILVA

Respondent THE STATE OF MAHARASHTRA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Mar 17, 2025
Order No.

WRIT PETITION (L) NO. 29525 OF 2024

Citation

2025(3) TAXREPLY 12732
Original Order
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ORDER

P.C. 1. Rule. Respondents waives service. With the consent of parties Rule made returnable forthwith and heard finally. 2. By this Petition, the Petitioner seeks to set aside an Order dated 21st September, 2022 which cancelled the registration of the Petitioner under the CGST Act, 2017/MGST Act, 2017, and to reactivate the GST registration number on such terms and conditions this Court fits it deem proper. 3. The learned counsel for the Petitioner submitted that the registration was cancelled only because the Petitioner failed to file returns for more than six months up to August, 2022. The reason for not filing the aforesaid return is that the Petitioner was going through a severe financial crunch as there were delay in payments from its customers. He submitted that this was a bona fide and a genuine reason why the returns could not to be filed. He submitted that the Petitioner is more than willing to pay the amount calculated by the GST Authorities and also interest, i....

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20 Jun

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GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

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PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

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(Notification No.85/2020 - CT)
 
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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

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