Bombay HC Sets Aside GST Revisional Order for Lack of Proper Service

Dipak Metal Industries Vs Deputy Commissioner of State Tax (Bombay High Court) The Bombay High Court, in the case of Dipak Metal Industries vs. Deputy Commissioner of State Tax, quashed a revisional order that had retrospectively canceled the petitioner’s GST registration from the initial date of registration (August 12, 2017). The High Court set aside the order strictly on the grounds of gross violation of the principles of natural justice, ruling that the Revisional Authority failed to serve a proper show-cause notice to the petitioner’s correct, updated address. Key Facts and Issue ...