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JEM EXPORTER vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

G. S. KULKARNI
JITENDRA JAIN
Pet. Counsel
Bharat Raichandani
Prathamesh Gorgate
Res. Counsel
Jitendra B. Mishra
Dhananjay B. Deshmukh

Petitioner / Applicant

JEM EXPORTER

Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Aug 2, 2023
Order No.

WRIT PETITION (L) NO.25142 OF 2022

Citation

2023(8) TAXREPLY 7683

Original Order
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ORDER

ORAL JUDGMENT   (PER JITENDRA JAIN, J.) 1. Rule. Rule made returnable forthwith. Heard finally by consent of the parties. 2. By this petition under Article 226 of the Constitution of India, the Petitioner has challenged the Order In Appeal (O-I-A) passed by the Commissioner of Goods and Service Tax and C Ex. [Commissioner (Appeal)], dated 17th June 2022, whereby, the Appellate Authority has upheld the order of rejection of application for revocation of cancellation of registration of the Petitioner and also has upheld Order-In-Original (O-I-O) raising a demand of Rs. 1,01,02,741/- for contravention of provisions of Section 16(2) of the CGST Act and further levy of interest under section 50 of the Act and imposition of penalty under Section 122(1) read with section 74 of the CGST Act, 2017 and section 125 of the CGST Act, 2017. 3. Narrative of the relevant events :- (i) The Petitioner is engaged in the business of exporting mobile handsets. The Petitione....

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