Case Law Details
Ramji Enterprises & Ors. Vs Commissioner of State Tax & Ors. (Bombay High Court)
The Bombay High Court has issued a significant judgment in the case of Ramji Enterprises & Ors. vs. Commissioner of State Tax & Ors., where it has quashed the cancellation of GST (Goods and Services Tax) registration. This article provides a summary of the court’s decision and its implications.
Summary of the Case
Ramji Enterprises and others filed a petition under Article 226 of the Constitution of India, seeking the quashing of two orders: one dated June 24, 2021, suspending their GST registration, and the other dated July 12, 2021, canceling their GST registration.
The key contention raised by the petitioners was that the cancellation of their GST registration was based on grounds that were completely different from the ones mentioned in the show cause notice issued earlier.
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