2023 (1) TMI 1339

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....nthilkumar Ramamoorthy For the Petitioner : Mr.J.Adithya Reddy For the Respondents : Mr.K.Umesh Rao, Senior Standing Counsel ORDER The petitioner challenges an order dated 10.07.2023 cancelling the GST registration of the petitioner. 2. The petitioner asserts that it is a partnership firm engaged in the business of steel and metal trading and that such business was being run from re....

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.... financial crisis and the consequential inability to pay the rent for the premises shown in the registration. Without considering the reply, he submits that an unreasoned order dated 10.07.2023 cancelling the registration with retrospective effect was issued. He relies on several judgments of other High Courts such as the order dated 10.02.2023 of the Gujarat High Court in Gigamade Machineries Pri....

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....ct that the Unit was not existent at the registered address provided by the petitioner for registration. By referring to Section 29(2)(e) of the CGST Act, it was further submitted that the proper officer is empowered to cancel the registration with retrospective effect if such registration was obtained by means of fraud, wilful misstatement or suppression of facts. 5. The show cause notice mere....

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....r suppression of facts. In this case, the registration was obtained in the year 2019 and no material has been placed on record to support the inference that the registration was obtained in early 2019 by means of fraud, wilful misstatement or suppression of facts. Therefore, the impugned order calls for interference. 7. The impugned order is quashed and the matter is remanded to the first respo....