High Court Orders Restoration of Registration After LPO's Preventive Cancellation u/s 30(2) of OGST/GST Act.

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....Revocation of cancellation of registration of petitioner - preventive measure has been taken by the LPO to prevent future fraud or to prevent from recurrence for such the regular claims of the ITC - Section 30(2) of the OGST / GST Act - The Department would have to show that somehow the purchasing dealer and selling dealer acted in connivance to defraud the revenue. This threshold has not been made in the present case. In other words, the Department has failed to show that the Petitioner as a purchasing dealer deliberately availed of the ITC in respect of the transactions with an entity knowing that such an entity was not in existence. - The Department is directed to restore the Petitioner’s registration - HC....