https://www.taxtmi.com/caselaws?id=445985 Retrospective cancellation of GST registration was upheld because section 29 of the West Bengal GST Act permits cancellation from an earlier date where registration was obtained by fraud, wilful misstatement or suppression of facts. On the facts found in enquiry, the authority concluded that the entity was not carrying on genuine business and had misused registration for paper transactions and wrongful input tax credit, so the challenge to retrospective cancellation failed. The court also found no breach of natural justice or procedural impropriety, as adequate opportunity had been given, a physical enquiry had been conducted, and the orders were reasoned and based on factual findings. The writ challenge was therefore rejected and the revocation refusal sustained. en-us Sat, 18 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445985 Retrospective cancellation of GST registration was upheld because section 29 of the West Bengal GST Act permits cancellation from an earlier date where registration was obtained by fraud, wilful misstatement or suppression of facts. On the facts found in enquiry, the authority concluded that the entity was not carrying on genuine business and had misused registration for paper transactions and wrongful input tax credit, so the challenge to retrospective cancellation failed. The court also found no breach of natural justice or procedural impropriety, as adequate opportunity had been given, a physical enquiry had been conducted, and the orders were reasoned and based on factual findings. The writ challenge was therefore rejected and the revocation refusal sustained. Case-Laws GST Sat, 18 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445985