https://www.taxtmi.com/caselaws?id=752912 An entity sought mandamus against the GST registering authority to act on an alleged unauthorised related-party leasing by an authorised director and to treat the registration as vitiated by fraud, wilful misrepresentation, or suppression under s. 29(2)(e) CGST Act. The HC held that inter se director disputes and alleged related-party transactions are remediable under ss. 188 and 241 Companies Act, and absent any board action or proceedings, the court could not presume a prima facie dispute or fraud. It further held cancellation for fraud requires the officer's own satisfaction on proved facts, not mere allegations. Mandamus was refused and the writ was dismissed. en-us Wed, 28 Feb 2024 00:00:00 +0530 Fri, 26 Dec 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752912 An entity sought mandamus against the GST registering authority to act on an alleged unauthorised related-party leasing by an authorised director and to treat the registration as vitiated by fraud, wilful misrepresentation, or suppression under s. 29(2)(e) CGST Act. The HC held that inter se director disputes and alleged related-party transactions are remediable under ss. 188 and 241 Companies Act, and absent any board action or proceedings, the court could not presume a prima facie dispute or fraud. It further held cancellation for fraud requires the officer's own satisfaction on proved facts, not mere allegations. Mandamus was refused and the writ was dismissed. Case-Laws GST Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752912