Back
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
G.S.KULKARNI, AARTI SATHE
G.B. Traders – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. writ petition challenges gst cancellation orders. (Para 1 , 2) |
| 2. temporary halt due to proprietor's illness. (Para 3 , 4) |
| 3. cancellation arbitrary, ignores health reasons. (Para 5 , 6) |
| 4. orders mechanical, lack application of mind. (Para 7 , 8) |
| 5. vague scns violate natural justice. (Para 9 , 10 , 11) |
| 6. orders quashed, registration restored. (Para 12) |
JUDGMENT :
(PER AARTI SATHE, J.)
1. Rule. Rule made returnable forthwith. Respondents waive service. By consent of the parties, heard finally.
2. This Petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs:-
“a) Declare that the Impugned Order-1 dated 22.08.2024 and Impugned Order-2 dated 10.10.2024 passed by the Respondent No. 2 (Exhibit "A" & "B" to the present Petition) - is perverse, is arbitrary, is passed in breach of principles of natural justice, is passed without proper application of mind, is ultra vires the provisions of Section 29 and 30 of the CGST Act read with corresponding rules made thereunder, is contrary to the rights and protections guaranteed under Articles 14, 21, 265 and 300A of the Constitution of India, and is issued wholly without and/or in
GST registration cancellation quashed as arbitrary for ignoring proprietor's ill-health causing temporary business halt, issuing vague unreasoned show-cause notices, and passing mechanical orders wit....
The court underscored the necessity of adhering to principles of natural justice, requiring that administrative orders affecting rights must include clear reasoning and a fair opportunity for respons....
An order cancelling a registration under statutory provisions must be a speaking order, assigning specific reasons for the decision. The failure of an assessee to respond to a show cause notice does ....
Cancellation of GST registration must follow due process, including a clear show-cause notice and a reasoned order, to uphold the principles of natural justice.
A cancellation of GST registration must be a speaking order, providing clear reasons for its decision, especially when it entails adverse civil consequences.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
