2023 (9) TMI 904

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....rit Petition has been filed by the petitioner impugning Ext.P6 Order whereby the petitioner's GST registration has been cancelled. Primarily on the ground that the petitioner has issued Invoices/Bills to other dealers without supplying goods or providing any services in violation of the GST Act and Rules and such violation of raising Invoices and Bills have made use by the purchasing dealers for availment of the declaration of the input tax credit or refund of tax. It appears that some intelligence input were received for fake invoicing. The DGGI, Kochi Zonal Unit, in view of the intelligence report, vide letter dated 11.03.2023 directed the Range Officer, Ottappalam Range to cancel the petitioner's GST Registration, under Section 29 (2) (a....

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....e, Ext.P6 impugned order for cancellation of the GST registration of the petitioner was passed. 3. The learned counsel for the petitioner submits that when the DGGI Cochin Unit has already taken a decision and directed for cancellation of the GST registration of the petitioner, the competent authority could not have taken a decision contrary to the said direction issued by the higher authority. It is further submitted that the said direction for cancellation of the GST registration of the petitioner was without following the due process of the law prescribed under the statutes and rules there under. It is wholly without jurisdiction and against the provision of the law and, therefore, the impugned order is liable to be set aside. 4. The l....