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GST - Highlights / Catch Notes

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Cancellation of GST Registration - The Appellate Authority had ...


Appellate Authority Confirms GST Registration Invalid Due to Forged Documents; Reapplication with Valid Papers Allowed.

January 27, 2024

Case Laws     GST     HC

Cancellation of GST Registration - The Appellate Authority had found that the appellant used a forged electricity payment receipt and rental agreement at the time of obtaining the registration. The court agreed with the Appellate Authority's decision, stating that the use of fraudulent documents vitiated the process and justified the dismissal of the appeal. However, the court noted that this dismissal would not prevent the appellant from applying for a new registration with genuine documents. - HC

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