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SWAPNIL PRAKASH BHOGLE v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice

SWAPNIL PRAKASH BHOGLE
v.
UNION OF INDIA & ORS.

WRIT PETITION No. 8552 of 2025 dated 29.07.2025

Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee

Cancellation of registration – Cancellation based on vague show cause notice alleging “non-compliance of any specified provisions” – Non consideration of reply – Order vague, non-speaking and unreasoned – Application for revocation rejected on grounds valid address proof for place of business not submitted – Held: Writ petition allowed – Orders quashed – Registration declared revived – Liberty reserved to respondents to issue fresh show cause notice with specific allegations and pass reasoned orders after considering response.

Represented By:

Counsel for the Petitioner: Raja G. Valechha

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