Judgment
3. WP 11338-2026.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.11338 OF 2026
Amitex Trading Private Limited ….
Petitioner Versus Assistant Commissioner of State Tax And Ors.
… Respondents …..
Mr. Devendra B. Harnesha a/w Adv. Paras B. Harnesha for the Petitioner.
Smt. Shruti Vyas, Addl. G.P. a/w Mr. A.R. Deolekar, A.G.P. for Respondent- State.
…..
CORAM: M.S. KARNIK & SANDESH D. PATIL, JJ.
DATED : 8th SEPTEMBER 2026 P.C.
1.
Heard the learned Counsel for the Petitioner.
2.
The order under challenge is dated 29th June 2026, which is at Exhibit ‘O’ at page 153. The said order of cancellation of registration was passed pursuant to the show cause notice which was issued on 22nd June, 2026. The said show cause notice reads thus :- “To Registration Number (GSTIN/UIN) : 27AASCA3568L1ZY AMITEX TRADING PRIVATE LIMITED 265/1, Godown No. K-9/1, Ground Floor, OM HARIHAR COMPLEX, vasai Road, Bhiwandi, Thane, Maharashtra, 421302 RaJesh Chittewan, PS 1/4
3. WP 11338-2026.doc Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons:
1. Rule 21(b)- person issues invoice or bill without supply of goods or services or both in violation of the provisions of the Act, or the rules made thereunder Remarks:
You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice.
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits.
Please note that your registration stands suspended with effect from 08/09/2021.
Kindly refer the supportive document attached for case specific details.
Place: Maharashtra Date: 22/06/2026” 3.
The Petitioner filed the reply to the show cause notice on 25th June, 2026. In the reply to the show cause notice it is stated that previous show cause notices were issued on the basis of which the show cause notice came to be dropped. For the very same reasons, the present show cause notice has been issued, which is impermissible. This aspect has not at all been taken into consideration by the Authority. We further find that in the reply to the show cause notice it is stated that the earlier show cause notice was dropped, hence there was no propriety in issuing a fresh show RaJesh Chittewan, PS 2/4
3. WP 11338-2026.doc cause notice for cancellation of GST Registration without any detailed information of further queries.
4.
We find that this aspect has not at all been considered in the impugned Order. The impugned order reads thus :
“To Name: AMITEX TRADING PRIVATE LIMITED Address: 265/1, Godown No. K-9/1, Ground Floor, OM HARIHAR COMPLEX, vasai road, Bhiwandi, Thane, Maharashtra, 421302 GSTIN/UIN: 27AASCA3568L1ZY Application Reference Number (ARN): AA2706261429007 Date: 25/06/2026 Order for Cancellation of Registration This has reference to show cause notice issued dated 22/06/2026.
Whereas reply to the show cause notice has been submitted vide AA2706261429007 dated 25/06/2026and you/ your authorized representative attended the personal hearing, made a written/oral submission during personal hearing; and whereas, the undersigned has examined your reply to show cause notice as well as submissions made at the time of personal hearing and is of the opinion that your registration is liable to be cancelled for following reason(s):
1. Rule 21(b)- person issues invoice or bill without supply of goods or services or both in violation of the provisions of the Act, or the rules made thereunder Remarks:
Including circular transactions i.e. Sale & Purchase with same parties.
The effective date of cancellation of your registration is 24/06/2019.
2. Kindly refer to the supportive document(s) attached for case specific details.
3. It may be noted that a registered person furnishing return under sub-section (1) of section 39 of the CGST Act, 2017 is required to RaJesh Chittewan, PS 3/4
3. WP 11338-2026.doc furnish a final return in FORM GSTR-10 within three months of the date of this order.
4. You are required to furnish all your pending returns.
5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
Place: Maharashtra Date: 29/06/2026” 5.
The impugned order thus is not at all the reasoned order. The learned Addl. G.P. for Respondent No.3-State, tried to justify the impugned order. The contention raised by the Petitioner in reply to the show cause notice are not at all dealt by the Authority.
6.
The Petitioner shall appear before the Assistant Commissioner of State Tax and file a detailed reply to the show cause notice dated 22nd June, 2026. The Petitioner shall appear on 23rd September 2026 at 11.00 a.m. Reply to be filed within a period of one week from today. After hearing the Petitioner and upon considering the response to the show cause notice, a fresh order be passed within a period of four weeks from the date of appearance. The impugned order is set aside. Petition dispose of.
(SANDESH D. PATIL, J.)
(M.S. KARNIK, J.)
RaJesh Chittewan, PS 4/4 RAJESH VASANT CHITTEWAN Digitally signed by RAJESH VASANT CHITTEWAN Date: 2026.09.10 14:20:09 +0530