2025 (2) TMI 663

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S. Muthu Venkataraman For the Respondents : Mr. C. Harsha Raj, Additional Government Pleader ORDER The petitioner is before this Court against the impugned order in Form GST-REG 06 dated 24.01.2022 vide no. ZA330122085796G. The petitioner's GST registration bearing No. 33ABMFS3434M1ZU has been cancelled. 2. The impugned order precedes a show cause notice dated 16.11.2021, to which ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....petitioner and therefore impugned order passed by merely obtaining to Section 21(2)(e) of SGST / CGST, 2017 is liable to be quashed. 4. Learned counsel for the respondent would submit that the petitioner was engaged in passing on illegitimate input tax credit to various person and based on information granted by the investigating team and that the impugned order was passed and therefore the imp....