Solar Enterprises Vs Union of India and Others (Bombay High Court)
Summary: The Bombay High Court, Aurangabad Bench, allowed the writ petition filed by Solar Enterprises against the appellate order concerning cancellation of its GST registration. The Petitioner specifically asserted that it had not received any notice of hearing of the appeal at any point. The Division Bench comprising Justice Nitin B. Suryawanshi and Justice Abasaheb D. Shinde found that the Petitioner had not been granted an opportunity of hearing by the Appellate Authority before the impugned order was passed. On this ground alone, the Court quashed and set aside the impugned appellate order and remanded the matter to Respondent No. 3. The Petitioner was directed to appear before the authority on 10 August 2026, and the Appellate Authority was directed to decide the appeal on its own merits, after hearing the Petitioner, within six weeks from the first date of appearance.
The Petitioner, a scrap trader, challenged the cancellation of its GST registration under Section 29(2)(e) of the CGST Act, 2017. It was cancelled on the ground that it was a non-genuine taxpayer. The revocation application came to be rejected. An appeal against the said decision was also rejected. Hence; writ petition was filed.
The Bombay High Court (Aurangabad Bench) set aside the order and allowed the writ petition. It noted: (i) the Petitioner had specifically claimed that no notice of hearing of the appeal was received at any point of time; (ii) as the registration was cancelled; it did not access the portal; (iii) the order was passed in gross violation of principles of natural justice; (iv) accordingly; the matter was remanded to the Appellate Authority.
Argued by Adv. Bharat Raichandani i/b UBR Legal.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. The Petitioner claims that he has not received any notice of hearing of the Appeal at any point of time.
2. We are inclined to allow the Writ Petition only on the ground that opportunity of hearing was not given to the Petitioner by the Appellate Authority, while passing the impugned order.
3. In that view of the matter, the impugned order is quashed and set aside. The matter is remanded back to Respondent No.3.
4. The Petitioner shall appear before Respondent No.3 on 10th August, 2026. The Appeal shall be decided on its own merits, after hearing the Petitioner, within a period of 6 weeks from the first date of appearance of the Petitioner.
5. The Writ Petition is accordingly disposed of.
