Reberoshine International (OPC) Pvt. Ltd. Vs Commissioner of State Tax and Ors. (Bombay High Court)
The Bombay High Court considered a writ petition filed by Reberoshine International (OPC) Pvt. Ltd. challenging the Show Cause Notice dated 10th June, 2026 issued by the State Tax Officer. The principal grievance of the petitioner was that its GST registration had been suspended with retrospective effect. The petitioner contended that although cancellation of GST registration with retrospective effect may be permissible under Section 29(2) of the CGST Act, 2017, suspension of registration with retrospective effect was not permissible in law. The petitioner also challenged the constitutional validity of Section 29(2) of the CGST Act, 2017 and Rule 21(a) of the GST Rules.
The Court noted that the department had alleged fraud against the petitioner in the show cause notice, stating that the petitioner had deliberately suppressed its address and other particulars relating to its place of business to avoid CGST.
After considering the submissions and the material on record, the Court held that Section 29(2) of the CGST Act, 2017 expressly permits cancellation of GST registration from any date, including a retrospective date. Referring to the second proviso to Section 29(2), the Court observed that during the pendency of cancellation proceedings, the proper officer has the power to suspend registration for such period and in such manner as may be prescribed. According to the Court, the expression “as may be prescribed” refers to what is prescribed under Section 29 of the Act, which deals with both cancellation and suspension of registration.
