TaxTMI 
TaxTMI 
2023 (11) TMI 876
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....udicating Authority) whereby the petitioner's application for revocation of cancellation of registration under section 30(1) of the West Bengal Goods and Services Tax Act, 2017 (WBGST) read with the corresponding chapter and sections of the Central Goods and Services Tax Act, 2017 (CGST) has been rejected. 2. Briefly, the appellant had been served a show cause notice on 21 September, 2020 under Rule 22(1) of the WBGST Rules, 2017 as to why his registration should not be cancelled for the reason that he was found to be non-functioning at his principal place of business. Pursuant to the aforesaid notice, the registration in favour of the petitioner was cancelled on 1 October, 2020 with retrospective effect from 21 October, 2019. 3. In a....
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.... authorities without restoring the registration certificate issued to the petitioner in terms of the order dated 11 March, 2022 passed in MAT 13 of 2022 had proceeded to cancel the registration certificate of the petitioner by a further order dated 12 April, 2022. It is submitted by the petitioner that the finding that the petitioner had issued fake invoices to help unscrupulous assessees to avail inadmissible ITC without actually doing any business is based on irrelevant and extraneous factors like narrow road at the residential home of the petitioner and the educational qualifications of the petitioner which could not have been taken into account. It is further alleged that there has been no detriment to the Revenue and there are no facts....
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....r and the oral evidence of the wife of the petitioner, the respondent authorities had justifiably concluded that the petitioner was not conducting any business. Thus, there are no grounds to interfere with any of the impugned orders. 7. Sections 29 and 32 of the Act are as follows: 29. (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,-- . (a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demer....
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....e of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. (4) The cancellation of registration under the Central Goods and Services Tax Act shall be deemed to be a cancellation of registration under this Act. (5) Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semifinished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calc....
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....(1) and section 29 (2) of the Act. Both the sections operate in different fields. The power to cancel retrospectively is provided under section 29 (2) of the Act. The intention of the Legislature is that in certain circumstances, the authorities have the power to retrospectively cancel the registration of any person which has been obtained by fraud, willful misstatement or suppression of facts. Entries which have been obtained on the basis of fraudulent registration and to allow accumulation of tax credit in favour of third parties would defeat the object and purpose of the Act. Despite not being involved in genuine transactions, entities resort to paper transactions with the oblique purpose of obtaining ITC fraudulently which is ultimately....