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Case Law Details

Case Name : Monit Trading Private Limited Vs Union of India & Ors. (Bombay High Court)
Appeal Number : Writ Prtition (L) NO. 2505 of 2023
Date of Judgement/Order : 03/07/2023
Related Assessment Year :
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Monit Trading Private Limited Vs Union of India & Ors. (Bombay High Court)

In a recent judgment, the Bombay High Court delivered a critical analysis in the case of Monit Trading Private Limited against the Union of India & Ors. The legal dispute centered around the cancellation of Monit Trading’s registration under Section 29(2) of the CGST Act, 2017. This comprehensive article delves into the intricate details of the judgment, shedding light on procedural irregularities, legal nuances, and the profound observations made by the High Court.

Background

Monit Trading Private Limited found itself entangled in a legal battle for the second time, seeking redress from the Bombay High Court concerning the cancellation of its registration. The genesis of the dispute lay in a show cause notice issued on January 5, 2021, which was notably deficient in specific details regarding the allegations. The notice also raised eyebrows due to the immediate suspension of the petitioner’s registration without clear grounds, a move contested by the petitioner for its procedural irregularity.

Procedural Lapses and Ambiguities

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