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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
G.S.KULKARNI, AARTI SATHE
G.B. Traders – Appellant
Versus
Union of India – Respondent
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 excess of jurisdiction.
b) issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner case and after going into the validity and legality thereof quash and set aside the Impugned Order-1 dated 22.08.2024 and Impugned Order-2 dat
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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....
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.
Administrative actions affecting business registrations must align with statutory procedures and provide due process, including valid reasoning for cancellations under GST law.
The cancellation of GST registration must be supported by a reasoned order; failure to provide reasons renders the order illegal and violates principles of natural justice.
A cancellation order under the CGST Act must be a speaking order, providing reasons for the decision; failure to comply renders the order invalid.
The cancellation of GST Registration without providing reasons violates principles of natural justice and statutory requirements, rendering the order illegal.
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