2026 (4) TMI 1812

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....eturnable forthwith. By consent of the parties, heard finally. 2. At the outset, Ms. Khan, learned Counsel appearing for the Petitioner, states that the challenge in the present Petition is confined to the impugned order dated 22nd December 2022, whereby the Petitioner's Goods and Services Tax (GST) registration has been cancelled. 3. We have accordingly heard learned Counsel for the parties....

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....Petitioner filed an Appeal, which was rejected by Respondent No. 3 by order dated 3rd September 2025. In support of her submissions, Ms. Khan has placed reliance on the decision of this Court in Makersbury India Pvt. Ltd. vs. State of Maharashtra [2023] 79 GSTL 341 (Bombay), to contend that it is incumbent upon the authorities to adhere to the prescribed procedure and to furnish cogent reasons whi....

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....the Petitioner has also placed reliance on the following decisions: i. Makersbury India Pvt. Ltd. vs. State of Maharashtra (supra) ii. Monit Trading Private Limited vs. Union of India 2023(76) G.S.T.L 34 (Bom). iii. C.P. Pandey & Co. vs. Commissioner of State Tax (2024) 123 GSTR 84. iv. Ramji Enterprises vs. Commissioner of State Tax 2023 (78) G.S.T.L. 220 (Bom)....

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....use notice within a period of two weeks from the date this order is made available to the Designated Authority by the Petitioner at the current residential address of the Petitioner being: H No. 435, Room No. 303, 3rd Floor, B Wing, Building L, Vidhi Apartment, Krishna Complex, Gundawali Village, Mumbai-421302, and to pass a fresh order in accordance with law and also serve a copy of the show caus....