M/s DIPAK METAL INDUSTRIES (PROP. RAHUL RAJ) v. DEPUTY COMMISSIONER OF STATE TAX, VASAI – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
M/s DIPAK METAL INDUSTRIES (PROP. RAHUL RAJ)
v.
DEPUTY COMMISSIONER OF STATE TAX, VASAI
WRIT PETITION No. 10026 of 2025 dated 22.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 108
Decision : In favour of assessee
Revisional powers – Retrospective cancellation of registration – Violation of principal of natural justice – Revisional proceedings initiated by show cause notice but service attempted at outdated address despite department having correct address – Failure of valid service vitiates proceedings – Held: Petition allowed – Order quashed – Respondents to proceed afresh after serving notice through petitioner’s counsel – Earlier cancellation order revived and to be reflected on department portal.
Represented By:
Counsel for the Petitioner: Devendra B. Harnesha
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