2024 (5) TMI 239

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....Rajeshwar Rao, learned Special Standing Counsel for Commercial Taxes, appearing for respondent Nos.1 to 4 and Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India, appearing for respondent No.5. Perused the entire record. 2. The instant is a Writ Petition where the challenge is to the order of respondent No.1, dated 04.07.2023, cancelling GST registration of the petitioner. 3. At the outset, learned counsel for the petitioner drew the attention of the Court stating that the reason for which the cancellation has been done was not to the grounds which have been reflected in the show cause notice dated 27.06.2023. It was also contended that for the reasons assigned in the impugned order of cancellation of registration, the p....

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.... the personal hearing, made a written/oral submission during personal hearing; and whereas, the undersigned has examined your reply to show cause notice as well as submissions made at the time of personal hearing and is of the opinion that your registration is liable to be cancelled for following reason(s): Section 29(2)(e)-registration obtained by means of fraud, wilful misstatement or suppression of facts CANCELLED BASED ON MAIL RECEIVED ON 28-06-2023, ALONG WITH PACHANAMA FROM DIRECTOR GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, HYDERABAD ZONE UNIT" 6. A bare perusal of the aforesaid contents of the impugned order would clearly reflect that the reasons assigned for cancellation of registration is invoking clause N....