# Saurabh Sahu vs The State of Maharashtra through the Finance Secretary

Court: Bombay High Court
Date: 2025-07-01
Citation: WP/8537/2025
Petitioner: Saurabh Sahu
Respondent: The State of Maharashtra through the Finance Secretary

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IkwrSlFDb0dtanErYlNLMkFPUjFKb3c9PSIsInZhbHVlIjoiNkFYanI1K2IzWFRWWldzMlJLVmd1ekVqYno4djViclhYYWZGcG1WRG9tRTVBM3dkRSt6aHYxQUdNQ1FSZTNkKzltcXZRQkVPdzVwL0x0VmVqWTF1aGc9PSIsIm1hYyI6ImY0NjQzMDA0MzIwZjg0MTU5OWU1ZmI5NGQ1ZTYxNDhmOGIyOGM5ZGZmZWNhMzU1ZGFkYjA1MzNmMTE1MDQ3MjgiLCJ0YWciOiIifQ==?expires=1782775690&signature=b2d845dbed248dffce5ba6304d785a62947a737bc4acf1d353444e75e3e69519)

## Judgment text (excerpt)

906-JUDGMENT-WP-8537-2025(1).DOCX Chaitanya CHAITANYA ASHOK IN THE HIGH COURT OF JUDICATURE AT BOMBAY JADHAV 1. Heard learned counsel for the parties. 2. Rule. The rule is made returnable immediately, at the request and with the consent of the learned counsel for the parties. 3. The challenge in this Petition is to the order dated 07 July 2023, for cancellation of the Petitioner’s registration under the Maharashtra Goods and Services Tax Act, 2017 (“the MGST Act”). 906-JUDGMENT-WP-8537-2025(1).DOCX 4. The impugned order was preceded by a show cause notice dated 12 June 2023, which is annexed at Exh-B, page 21 of the Petition. 5. The contents of the show cause notice dated 12 June 2023 at Exh-B are transcribed below for the convenience of reference. Form GST REG-17 [See Rule 22(1)/ sub-rule (2A) of rule 21A] Reference Number : ZA270623104384Q Date : 12/06/2023 To Registration Number (GSTIN/Unique ID): 27JPLPS2317B1ZS SAURABH SAHU 206, VASUDEV DHAM CHS LTD, 150 FT ROAD, Mira Bhyandar, thane, Maharashtra, 401101 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled

https://niyam.ai/judgements/high-court/2025/july/saurabh-sahu-vs-the-state-of-maharashtra-through-the-finance-secretary