Bi-Chem India Private Limited Vs Union of India (Bombay High Court)
The petition was filed under Article 226 of the Constitution of India seeking multiple reliefs against actions taken by the respondents under the CGST/SGST regime. The petitioner challenged the issuance of a Show Cause Notice (SCN) dated 18.02.2026, a recovery notice, and a provisional attachment notice dated 03.02.2026. These actions were alleged to be arbitrary, perverse, violative of the principles of natural justice, and issued without due application of mind. It was further contended that the actions were ultra vires Section 29 of the CGST Act read with Rules 21 and 21A, and Section 83 of the CGST Act, as well as violative of fundamental rights under Articles 14, 19(1)(g), and 21 of the Constitution. The petitioner also sought quashing of the impugned notices, restoration of its suspended registration, defreezing of bank accounts, and protection from coercive steps during the pendency of the petition.
During the hearing, counsel for the petitioner made submissions asserting that the suspension of the petitioner’s registration was not justified in the facts and circumstances of the case and was contrary to judicial precedents of the Court and the Supreme Court. After hearing arguments for some time, the Court permitted the Revenue to obtain instructions on whether due procedure had been followed in taking action for cancellation of registration, and the matter was passed over.
