2023 (11) TMI 875

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....he petitioner has obtained GST Registration No.33AQRPD0201D1ZO in the month of May 2018 in the trade name of M/s.Selvi Transport. For the purpose of filing GST returns, the petitioner has engaged the services of an auditor and has provided him with all the login credentials pertaining to GST portal. 3. While so, when the petitioner's business is covered under Goods Transport Agency for which the liability for paying GST is on the service recipient under Reverse Charge Mechanism, the auditor engaged by the petitioner has been continuously filing NIL GSTR-1 and GSTR-3B returns instead of showing the actual outwards supplies. Therefore, on the presumption that the petitioner has not commenced any business, the respondent had cancelled t....

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....ditional Government Pleader appearing on behalf of the respondent/department. 7. Upon perusal of the documents, it is crystal clear that the GSTIN registration of the petitioner came to be cancelled by virtue of the impugned order. Further, it is an admitted fact that the petitioner is working as a owner-cum-driver of lorry since the age of 25 years and has obtained GST Registration No.33AQRPD0201D1ZO in the month of May 2018 in the trade name of M/s.Selvi Transport. For the purpose of filing GST returns, the petitioner has engaged the services of an auditor and has provided him with all the login credentials pertaining to GST portal. However, without taking proper instructions from the petitioner, the auditor has filed NIL GSTR-1 and GS....