9911796707
TMI Blog2024 (2) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of petitioner - facts regarding fraud, wilful misstatement or suppression of facts have not been mentioned in SCN - Violation of principles of natural justice - HELD THAT:- The authorities have recorded finding that in physical verification, no such unit was found to be functional at the place which was mentioned in the application for registration and therefore, registration has been cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;ble Shri Justice Vijay Kumar Shukla For the Petitioner : Shri Aditya Goyal - Advocate For the Respondents : Shri Aniket Naik - Deputy Advocate General ORDER The present petition is filed under Article 227 of the Constitution of India challenging the order dated 14.09.2022 passed by GST, Appellate Authority and Joint Commissioner, State Tax, Indore upholding the order passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 22 of Central Goods and Service Tax (CGST) Rules, 2017 was followed. The show cause notice issued to the petitioner in the said proforma. Section 29 (2)(e) provides for cancellation of registration when registration has been obtained by means of fraud, wilful misstatement or suppression of facts. 4. The petitioner did not file any reply to the said notice. A spot inspection was conducted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Constitution of India especially when both the authorities have recorded concurrent findings that no such unit exists at the place of business. The petitioner has failed to file any document even alongwith the present petition to show that the unit is functional on the same place. Thus, there is no perversity in the findings recorded by the authorities. Hence, no interference is called for. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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