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HC upheld cancellation of petitioner's GST registration, dismissing the writ petition. The Court accepted the appellate authority's findings that there were serious inconsistencies regarding the petitioner's declared place of business, including submission of two rental agreements for different premises with conflicting dates. It further held that the petitioner had not conducted any business from the declared place, constituting contravention of Rule 21A of the CGST Rules. Finding no perversity or legal infirmity in the cancellation order or the appellate confirmation, HC declined to exercise writ jurisdiction.
HC upheld cancellation of petitioner's GST registration, dismissing the writ petition. The Court accepted the appellate authority's findings that there were serious inconsistencies regarding the petitioner's declared place of business, including submission of two rental agreements for different premises with conflicting dates. It further held that the petitioner had not conducted any business from the declared place, constituting contravention of Rule 21A of the CGST Rules. Finding no perversity or legal infirmity in the cancellation order or the appellate confirmation, HC declined to exercise writ jurisdiction.
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