2021 (11) TMI 438

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....ner Mr. Sujit Mitra ... For the UOI. Mr. A. Roy, Ld. GP Mr. T.M. Siddiqui, Mr. N. Chatterjee ... For the State ORDER Heard learned Advocates appearing for the parties. The petitioner has challenged the impugned order dated 8th February, 2021 cancelling its registration under GST under the provisions of Section 29(2) of the State GST Act on the ground that registration in question wa....

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....oner cannot be faulted. The petitioner further submits that such incorrect description or such defect in the rent agreement was rectified by a supplementary agreement and this was produced before the authority concerned at the time of hearing of the show-cause-notice, which was not considered by the petitioner. So far as allegation of non-existence of the petitioner at the registered place is conc....

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.... action in the facts and circumstances of the case by canceling the registration of the petitioner on such hyper technical ground will not help the State rather it will cause revenue loss to the State as well as aggravate unemployment problem in the State which will be a social problem in the society. The petitioner in support of his contention has relied upon a decision of this court in WPA 11147....

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....oner for revocation of cancellation of its registration, the respondent concerned will make a physical inspection of the premises in question upon notice to the petitioner and give opportunity to the petitioner to place all the documents to satisfy the respondent concerned about the actual physical possession of the petitioner at the premises in question and the respondent concerned may verify the....