Kloud Data Labs Private Limited and Another Vs Deputy Commissioner of State Tax
Date: August 4, 2025
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): AVINASH G. GHAROTE AND M.W. CHANDWANI
Subject Matter
Cancellation of GST registration does NOT prevent subsequent tax recovery
Summary
The Bombay High Court addressed a petition challenging an order dated 09.01.2023 under Section 73(9) read with Rule 142 of the Maharashtra GST Act, by which the petitioners were assessed to GST of Rs.14,77,371/- for the period July 2017 to March 2018…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT The learned counsel for the petitioners does not press challenge to the orders dated 16.02.2022 (page 65) and 17.2.2022 (page 69) and restrict his challenge to the order dated 09.1.2023 (page 56). 2. The petition questions the order under Section 73(9) read with Rule 142 of the Maharashtra GST Act (page 56), whereby the petitioners,…