J. N. LIGHTING INDIA LLP v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
J. N. LIGHTING INDIA LLP
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 6079 of 2024 dated 29.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 63, 70 & 73
Decision : Matter remanded back
Retrospective cancellation of registration – No prior notice of non-compliance – Petitioner appeared before authorities, submitted reconciliations, paid proposed demands under Section 73 – SCN, cancellation order, revocation rejection held non-speaking, violating principles of natural justice – No opportunity of hearing considered – Petitioner relied on precedents holding reasoned orders mandatory – SCN under Section 63 issued post-cancellation also challenged – Held: Writ petition disposed – Orders quashed – Matter remanded for fresh SCN, personal hearing within two weeks.
Represented By:
Counsel for the Petitioner: Bharat Raichandani a/w Bhagrati Sahu i/b. UBR Legal Advocates
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