Amlitex Trading Private Limited vs. Assistant Commissioner Of State Tax
Held
The High Court set aside the unreasoned cancellation order, noting that the authority failed to consider the petitioner's contention regarding a previously dropped show cause notice. The matter was remanded, directing the petitioner to file a detailed reply and the Assistant Commissioner to pass a fresh, reasoned order after hearing the petitioner.
Facts
Amitex Trading Private Limited challenged an order cancelling its GST registration, which was issued after a show cause notice alleged issuance of invoices without supply under Rule 21(b). The petitioner had contended that a previous show cause notice for the same reasons was dropped, but the cancellation order did not address this specific submission. The High Court found the cancellation order unreasoned.
Key Issues
The key legal issue was whether the GST registration cancellation order was a reasoned order, specifically if it adequately addressed the petitioner's contention regarding a previously dropped show cause notice for similar allegations.
Sections Cited
Rule 21(b), Section 39
AI-generated summary — verify with the full judgment below
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.
Heard the learned Counsel for the Petitioner.
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
WP 11338-2026.doc Show Cause Notice for Cancellation of Registration Whereas on the basis of information which
The judgment continues below.
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