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OM IMPEX vs. THE STATE OF MAHARASHTRA & OTHERS
(Bombay High Court)

Hon'ble Judges:

SONAK
JITENDRA JAIN
Pet. Counsel
Sujit Sahoo
Res. Counsel
S. D. Vyas
Dhruti Kapadia
Abhishek R. Mishra

Petitioner / Applicant

OM IMPEX

Respondent THE STATE OF MAHARASHTRA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Oct 8, 2024
Order No.

WRIT PETITION NO. 11541 OF 2024

Citation

2024(10) TAXREPLY 11181
Original Order
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ORDER

JUDGMENT PER   (JITENDRA JAIN, J.) 1. Rule. Rule made returnable forthwith. By consent of the parties, heard finally. 2. This petition under Article 226 of the Constitution of India challenges an order dated 20 February 2024 and an order dated 9 May 2024, whereby the voluntary application for cancellation of registration accepted by the Central Goods and Services Tax (CGST) Authority was revoked, and thereafter, registration was cancelled with effect from 27 June 2020. Brief facts:- 3. On 28 June 2021, the CGST Authority issued a registration certificate to Respondents in Form GST REG-06. On 9 May 2023, the Petitioner voluntarily applied to cancel the registration in Form GST REG-16. Pursuant to this application, the CGST Authorities cancelled the petitioner's registration effective 8 May 2023. 4. On 20 February 2024, the CGST Authority sent an email to the Petitioner stating that the cancellation order dated 9 May 2023 has been revoked pursuant to t....

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