2026 (4) TMI 1812

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.... P.C. 1. Rule. Rule is made returnable 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 hear....

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.... by the aforesaid rejection, the 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 ....

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....is apposite. Learned Counsel for 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....

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.... liberty to issue a fresh show cause 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 a....