2020 (11) TMI 616

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....OR THE PETITIONER : BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON FOR THE RESPONDENT : R1 BY SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS, R2 BY SHRI.P.R.SREEJITH, SC, GSTN JUDGMENT The petitioner, who is an assessee to GST on the rolls of the 1st respondent, preferred an application to cancel his registration under the GST regime as he decided to transfer the business a....

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....had already been passed cancelling a registration. It is therefore that the petitioner has approached this Court through the present writ petition, impugning the said communication of the respondent. 2. Through a statement filed on behalf of the respondents 1 and 2, it is stated that as per the provisions of Section 30 of the CGST Act, revocation is possible only in cases where the proper offic....

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.... view that it is apparent from the sequence of events narrated in the writ petition that the original cancellation of registration, on the ground that there was a closure/discontinuance of business, was an erroneous one, in that the petitioner had erroneously chosen the said reason instead of the actual reason, which was the transfer of business to an another entity. This is not a case where the p....