OM IMPEX Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Rule. Rule made returnable forthwith. By consent of the parties, heard finally.

(2.) This petition under Article 226 of the Constitution of India challenges an order dtd. 20/2/2024 and an order dtd. 9/5/2024, whereby the voluntary application for cancellation of registration accepted by the Central Goods and Services Tax (CGST) Authority was revoked, and thereafter, registration was cancelled with effect from 27/6/2020.

(3.) On 28/6/2021, the CGST Authority issued a registration certificate to Respondents in Form GST REG-06. On 9/5/2023, the Petitioner voluntarily applied to cancel the registration in Form GST REG-16. Pursuant to this application, the CGST Authorities cancelled the petitioner's registration effective 8/5/2023.