Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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The HC set aside the cancellation of registration of petitioner no. 1 under the WBGST/CGST Act, 2017, which had been initially revoked on grounds of fraud, willful misstatement, and suppression of facts regarding the existence of the business entity at the notified address. Following a directed inquiry and physical verification pursuant to Rule 25 of the WBGST/CGST Rules, 2017, the Court found the business premises to be legitimately operational at the specified location. Consequently, the Court held that the cancellation order dated 17th February 2023 and all consequential orders were unsustainable and quashed them. The petition was accordingly disposed of.
The HC set aside the cancellation of registration of petitioner no. 1 under the WBGST/CGST Act, 2017, which had been initially revoked on grounds of fraud, willful misstatement, and suppression of facts regarding the existence of the business entity at the notified address. Following a directed inquiry and physical verification pursuant to Rule 25 of the WBGST/CGST Rules, 2017, the Court found the business premises to be legitimately operational at the specified location. Consequently, the Court held that the cancellation order dated 17th February 2023 and all consequential orders were unsustainable and quashed them. The petition was accordingly disposed of.
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