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GST - Highlights / Catch Notes

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Cancellation of registration of petitioner - The High Court ...

Case Laws     GST

February 6, 2024

Cancellation of registration of petitioner - The High Court observed that, the registration was obtained by fraud, wilful misstatement - The petitioner was given an opportunity by issuing show cause notice but he opted not to file any reply to the said notice. The petitioner has failed to file any document even alongwith the present petition to show that the unit is functional on the same place. - The High Court ultimately dismissed the petition, upholding the cancellation of registration.

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