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Bombay High CourtWP/2786/2024disposed off

Ramswaroop Agarwal (Trade Name- Pawan Enterprises), Nagpur v. The Commissioner Of State Tax, Nagpur Gst Commissionerate, Nagpur And Another

2026-01-30Hon'Ble Shri Justice Anil L. Pansare , Hon'Ble Justice Nivedita Prakash Mehta1 pages

935-WP-2786-2024

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH, NAGPUR.

WRIT PETITION NO. 2786 OF 2024 (Ramswaroop Agarwal Vs. The Commissioner of State Tax, Nagpur GST & Anr.) __________________________________________________________________________ Office Notes, Office Memoranda of Coram, appearances, Court's orders of directions Court's or Judge's orders.

and Registrar's Orders.

Mr. A.J. Bhoot, Counsel for the petitioner.

Mr. K.R. Lule, A.G.P. for the respondents/State. .....

CORAM : ANIL L. PANSARE AND NIVEDITA P. MEHTA, JJ.

JANUARY 30, 2026 The issue is, whether Goods and Services Tax registration can be cancelled retrospectively without assigning reasons.

2] The Counsel for the petitioner submits that the issue involved is covered by a judgment passed by the High Court of Delhi in Satyam Enterprises Through Karta Hitesh Chugh Vs. Commissioner of Delhi Goods and Services Tax and Another [2024 SCC OnLine Del 4642]. 3] The learned A.G.P. shall go through the aforesaid judgment, and instruct the concerned authorities to take corrective steps before next date, if so required.

4] List on 13/2/2026.

(JUDGE) (JUDGE) Sumit Signed by: Mr. Sumit Agrawal Designation: PS To Honourable Judge Date: 30/01/2026 18:23:49