Abound IT Serivices Vs State of Gujarat & Ors
Date: November 5, 2025
Subject Matter
GST Registration Cancellation Revoked After Tax Liability Discharged Via Electronic Cash Ledger
Summary
The petitioner's GST registration was canceled w.e.f. February 29, 2024 , by an order dated August 31, 2024 , following a Show Cause Notice (SCN) dated July 3, 2024. The cancellation was invoked under Section 29(2)(c) of the GST Act due to the petiti…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Abhay Y. Desai for the petitioner and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondents. 2. Learned advocate Mr. Desai has filed an affidavit on behalf of the petitioner by placing on record a copy of the Electronic Cash Ledger to demonstrate that though the petitioner has not filed GST Ret…