https://www.taxtmi.com/caselaws?id=78069 The cancellation of a registration certificate for a firm dealing in iron steel items was upheld by the Commissioner (Appeals) and Member (T) due to non-operation from the registered premises and failure to notify a change of address. The cancellation with retrospective effect from April 1, 2006, and a penalty of Rs. 10,000 on both partners were deemed appropriate to prevent fraudulent practices like issuing bogus invoices without actual sales. The decision was supported by evidence showing the firm had not operated from the registered premises, failed to maintain required records, and lacked a legitimate business location. en-us Fri, 28 May 2010 00:00:00 +0530 Fri, 29 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78069 The cancellation of a registration certificate for a firm dealing in iron steel items was upheld by the Commissioner (Appeals) and Member (T) due to non-operation from the registered premises and failure to notify a change of address. The cancellation with retrospective effect from April 1, 2006, and a penalty of Rs. 10,000 on both partners were deemed appropriate to prevent fraudulent practices like issuing bogus invoices without actual sales. The decision was supported by evidence showing the firm had not operated from the registered premises, failed to maintain required records, and lacked a legitimate business location. Case-Laws Central Excise Fri, 28 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78069