^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes

GST Forms

My Favourites ^New

GST Diary

GST Notebook

GST Staff Manager ^New

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

MAKERSBURRY INDIA PVT. LTD. vs. STATE OF MAHARASHTRA & OTHERS
(Bombay High Court)

Hon'ble Judges:

G. S. KULKARNI
JITENDRA JAIN

Pet. Counsel

Sujit Sahoo

Sharad Goswami

Res. Counsel

Shruti D. Vyas

Petitioner / Applicant	MAKERSBURRY INDIA PVT. LTD.
Respondent	STATE OF MAHARASHTRA & OTHERS
Court	Bombay High Court
State	Maharashtra
Date	Oct 3, 2023
Order No.	WRIT PETITION NO. 7506 OF 2023
Citation	2023(10) TAXREPLY 8107
Original Order
My Favorites	Add to Fav ☆ Add to favorites.

Related Tags :

☍

Section 107

☍

Section 20

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORAL JUDGMENT (PER G.S. KULKARNI, J.): 1. Rule, made returnable forthwith. Respondents waive service. By consent of the parties, heard finally. 2. This petition filed under Article 226 of the Constitution primarily challenges an order dated 26 April, 2023 passed by the Deputy Commissioner of State Tax, being the Appellate Authority exercising jurisdiction under the provisions of Section 20 of Integrated Goods & Services Tax Act, 2017 (for short “IGST Act”) read with provisions of Section 107 of Central Goods & Services Tax Act, 2017 (for short “CGST Act”). The issue in the proceedings pertain to the cancellation of the petitioner’s registration as granted under the provisions of the said Acts, the genesis being a show cause notice dated 22 August, 2022. The only reason as set out in the show cause notice to cancel the registration, reads thus: “In case, Registration has been obtained by means of fraud, willful missta....