2024 (1) TMI 1099 - HC - GST

Refusing to revoke revocation of licence granted to the appellant under the GST Act - HELD THAT - There is a categorical finding that at the time when the registration was obtained, the appellant had uploaded the electricity payment receipt, which was found to be a forged document and as also the rental agreement. Those fraud vitiate every solemn act. Therefore, the Appellate Authority was well-justified in dismissed the appeal petition and there are no grounds to interfere with the same order. The appeal as well as the writ petition are dismissed.

Summary

The High Court of Calcutta allowed CAN 2 of 2024, dismissing the appeal and writ petition challenging the revocation of license under the GST Act. The court found that the appellant had submitted forged documents, justifying the revocation. The appellant can reapply for registration with genuine documents.