2023 (12) TMI 1167

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....efore this Court being aggrieved by the order of cancellation of registration on the premise that the same is pre-mature and that the material indicate a complete non-application of mind and an erroneous appreciation and understanding of the law by the authority, namely the Directorate General of GST Intelligence (D.G.G.I.). 3. The learned counsel for the petitioner would contend that the proceedings could not have been set in motion on an unproven allegation. 4. It is the case of the petitioner that an allegation was leveled against the petitioner company alleging that they have fraudulently availed of input tax credit without there being any corresponding movement of goods. In sum and substance the petitioner is alleged to have clai....

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....gation by the D.G.G.I. and a reading of the impugned order, more particularly on page No. 3, where the authority has quoted what appears to be the proceedings before the D.G.G.I. In fact, it is observed that the Managing Director of the petitioner firm, who has recorded a statement under Section 70 of the Central Goods and Services Act, 2017 (CGST Act) and has voluntarily confessed to the infraction and to the alleged incident. Despite the same, it is not in dispute that the said proceedings are still pending before the D.G.G.I. Pertinently, no findings have been rendered by the D.G.G.I. holding the petitioner guilty of infraction of the provisions of the statute. 8. On a query to the learned Government Pleader as to whether the proceedi....