https://www.taxtmi.com/caselaws?id=450385 The Allahabad HC dismissed a writ petition challenging GST registration cancellation due to suppression of material facts. The petitioner failed to disclose that a new GST registration was obtained after the original cancellation and before filing the petition. The court ordered premises verification without knowledge of the new registration, which was discovered during verification when the proprietor informed authorities. The HC held that Article 226 requires utmost good faith (uberrima fides) and petitioners must approach with clean hands. The suppression resulted in wastage of judicial time and authorities' resources, warranting dismissal without relief. en-us Thu, 29 Feb 2024 00:00:00 +0530 Mon, 28 Apr 2025 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450385 The Allahabad HC dismissed a writ petition challenging GST registration cancellation due to suppression of material facts. The petitioner failed to disclose that a new GST registration was obtained after the original cancellation and before filing the petition. The court ordered premises verification without knowledge of the new registration, which was discovered during verification when the proprietor informed authorities. The HC held that Article 226 requires utmost good faith (uberrima fides) and petitioners must approach with clean hands. The suppression resulted in wastage of judicial time and authorities' resources, warranting dismissal without relief. Case-Laws GST Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450385