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of <h1>GST Registration Cancellation Upheld: Petitioner's Incomplete Documentation Leads to Dismissal of Writ Petition</h1> <h3>ROSY JACOB Versus BHARATH PETROLEUM CORPORATION LTD, THE SALES TAX OFFICER (TPU), V.P. MUHAMMED AYOOB</h3> ROSY JACOB Versus BHARATH PETROLEUM CORPORATION LTD, THE SALES TAX OFFICER (TPU), V.P. MUHAMMED AYOOB - TMI Issues involved:The writ petition challenges the cancellation of GST registration due to lack of valid lease agreement and building number at the registered place of business.Judgment Summary:Issue 1: Validity of Ext.P15 orderThe petitioner, a retail outlet owner, challenged the cancellation of GST registration by the 2nd respondent due to the absence of a valid lease agreement and building number at the registered place of business. The petitioner submitted Ext.P14 reply, which included a building tax receipt but did not produce the required lease agreement. The court noted that the 2nd respondent had directed the petitioner to show cause regarding the registration cancellation and found the Ext.P15 order to be based on the petitioner's failure to provide the lease agreement. The court dismissed the writ petition, citing the availability of statutory remedies under Section 13 and Section 107 of the GST Act for the petitioner to seek rectification or appeal against the Ext.P15 order.In conclusion, the writ petition challenging the cancellation of GST registration was dismissed, with the court emphasizing the petitioner's right to pursue remedies under the GST Act without prejudice to the judgment.
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