M N TRADING CO. vs UNION OF INDIA

Judgment text excerpt

PALLAVI MAHENDRA 21-WP-1757-2024.DOCX WARGAONKAR Digitally signed by PALLAVI MAHENDRA WARGAONKAR Pallavi Date: 2025.09.10 19:40:51 +0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1757 OF 2024 M/s. M.N. Trading Co. … Petitioner Versus The Union of India and Ors. … Respondents ______________________________________________________ Mr. Rahul C. Thakar i/b. C.B. Thakar, for Petitioners. Mr. Saket Ketkar, for Respondent. ______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ. DATED : 08 September 2025 P.C.:- 1. Heard learned counsel for the parties. 2. The Petitioner challenges the order of cancellation of its registration under the Central Goods and Services Tax Act, 2017 issued on 8 June 2022. 3. This Petition was instituted only on 12 January 2024. Within the prescribed period of limitation, the Petitioner neither sought for revocation of the cancellation order nor appealed against the same. 4. The learned counsel for the Petitioner refers to certain difficulties faced by the Petitioner due to domestic reasons and states that the non-filing of an appeal or an application for revocation within the prescribed period of Page 1 of 6 21-WP-1757-2024.DOCX limitation ought not to come in the Petitioner’s way because the Petitioner was now alleging breach of natural justice. 5. The learned counsel pointed out that the show cause notice dated 27 May 2022 had nowhere alleged that the cancellation of registration was proposed with any retrospective effect. However, he pointed out that by the impugned order dated 8 June 2022, the GST registration has been cancelled w.e.f. 4 August 2017, i.e. from the date of its receipt. He relied on the decision of the Delhi High Court in the case of Adit