BI-CHEM INDIA PRIVATE LIMITED v. UNION OF INDIA – BOMBAY HIGH COURT
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
BI-CHEM INDIA PRIVATE LIMITED
v.
UNION OF INDIA
WRIT PETITION (L) No. 7331 of 2026 dated 11.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 29 & 83
Rule Number : Rule 21 & 21A
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Registration suspension/recovery – Recovery notice and provisional bank attachment under Section 83 – Petitioner alleged procedural violations, lack of due process, natural justice breach, ultra vires actions contravening Supreme Court guidelines in Radha Krishan case – Registration suspension and coercive recovery challenged as arbitrary affecting business continuity under Articles 14, 19(1)(g), 21 – Revenue, post-hearing, fairly conceded on instructions from Assistant Commissioner present in Court that suspension withdrawn forthwith, registration restored – Future proceedings assured with personal hearing opportunity on SCN within timelines following due process – Recovery notice kept in abeyance pending lawful procedure – Held: Petition disposed accepting Revenue undertaking – Registration forthwith operational.
Represented By:
Counsel for the Petitioner: Abhishek A Rastogi a/w. Pooja M. Rastogi a/w. Meenal Songire a/w. Aarya More a/w. Chayank Bohra
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