P. N. Impex Vs State of Maharashtra (Bombay High Court)
In this case, a writ petition was filed under Article 226 of the Constitution of India challenging an order that cancelled the petitioner’s GST registration. The petitioner sought quashing of the impugned order dated 22.08.2025, along with the underlying Order-in-Original dated 26.06.2024 and the Show Cause Notice. The petitioner contended that these actions were taken without furnishing reasons, in violation of principles of natural justice, and resulted in retrospective cancellation of registration. Relief was also sought for restoration of GST registration and interim protection to continue business operations, including access to the GST portal.
The petitioner argued that neither the show cause notice nor the impugned order met the legal requirements, relying on various judicial precedents to support the contention that the absence of proper reasoning and procedural fairness rendered the action invalid.
During the proceedings, the matter had earlier been adjourned with a direction to the respondents to file a reply affidavit. When the matter was taken up again, the learned counsel for the State, on instructions, informed the Court that upon verifying the legal position, the concerned officers had decided to withdraw the impugned order cancelling the petitioner’s GST registration.
