M/s M. N. TRADING CO. v. THE UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
M/s M. N. TRADING CO.
v.
THE UNION OF INDIA & ORS.
WRIT PETITION No. 1757 of 2024 dated 08.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Cancellation of registration – Retrospective effect – No reply filed – No revocation or appeal filed within limitation – Writ petition filed belatedly alleging breach of natural justice and challenging retrospective cancellation – Court held writ not maintainable in view of alternate statutory remedy – No violation of natural justice as allegations of issuing invoices without supply remained uncontested – Held: Petition disposed – Petotioner to apply separately for refund claim if any.
Represented By:
Counsel for the Petitioner: Rahul C. Thakar i/b. C.B. Thakar
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