SAURABH SAHU v. THE STATE OF MAHARASHTRA & ORS.- BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
SAURABH SAHU
v.
THE STATE OF MAHARASHTRA & ORS.
WRIT PETITION No. 8537 of 2025 dated 01.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 29
Decision : In favour of assessee
Cancellation of registration – Vague SCN – Violation of principles of natural justice – Notice issued under Section 29(2)(e) of MGST Act on ground of fraud, willful misstatement or suppression of facts – Petitioner contended notice to be vague lacking particulars of alleged fraud, misstatement or suppression – No date/time for hearing mentioned – No attachment indicating nature of allegations accessible on portal – Petitioner produced screenshots for absence of annexures and no intimation received via SMS or email – Petitioner submits delay in approaching Court due to lack of knowledge and no alternate remedy efficacious where natural justice violated – Respondents admitted detailed attachment may not reflected due to technical glitches – Held: Writ petition allowed – Impugned order set aside – Court held quoting section and alleging fraud without material particulars violates natural justice – Liberty to issue fresh SCN with full particulars within two weeks – Petitioner to respond within two weeks of receipt .
Represented By:
Counsel for the Petitioner: Nirmal Pagaria
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