G.B. TRADERS v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
G.B. TRADERS
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 8990 of 2025 dated 01.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 29
Rule Number : Rule 21
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Cancellation of registration – Business non-operational due to proprietor’s illness – Returns filed but SCN issued post field visit finding no business activity – Non consideration of detailed replies submitted explaining temporary standstill due to ill-health – Revocation application rejected ex-parte without considering submissions – Held: Orders quashed – Registration restored – Liberty for fresh proceedings with proper SCN and hearing.
Represented By:
Counsel for the Petitioner: Ankita Vashistha a/w C. Bohra
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