M/s. TWENTY FIRST CENTURY IRON AND STEEL LIMITED v. DEPUTY COMMISSIONER OF STATE TAX (APPEALS) & ORS. – BOMBAY HIGH COURT

📅 June 6, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Bombay

Bharati Dangre, Justice & Nivedita P. Mehta, Justice

M/s. TWENTY FIRST CENTURY IRON AND STEEL LIMITED

DEPUTY COMMISSIONER OF STATE TAX (APPEALS) & ORS.

WRIT PETITION No. 584 of 2023 dated 18.08.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of assessee

Cancellation of registration – No business conducted from declared place of business – Show cause notice referred only to statutory provision without disclosing material particulars – Unreasoned order – Appellate Authority upheld cancellation relying on documents not forming part of original order – Court noted notice vague and perfunctory – Reasons are essence of adjudication and cannot be supplied by appellate authority if absent in original order – Held: Petition allowed – Order quashed – Respondent permitted to issue fresh notice with particulars, to be adjudicated by well-reasoned order.

Represented By:

Counsel for the Petitioner: Rajiva Srivastava with V.R. Madkaikar, Advocates

M/s. TWENTY FIRST CENTURY IRON AND STEEL LIMITED v. DEPUTY COMMISSIONER OF STATE TAX (APPEALS) & ORS. – BOMBAY HIGH COURT

M/s. TWENTY FIRST CENTURY IRON AND STEEL LIMITED v. DEPUTY COMMISSIONER OF STATE TAX (APPEALS) & ORS. – BOMBAY HIGH COURT

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