2025 (7) TMI 1762

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....owdhury For the State : Mr. T. M. Siddiqui, Ld. AGP, Mr. Tanoy Chakraborty and Mr. Saptak Sanyal ORDER 1. Challenging the order of cancellation of registration under the provisions of WBGST /CGST Act, 2017 (hereinafter referred to as the "said Act") dated 17th February 2023, the order rejecting the application for revocation of cancellation dated 15th May 2023 and the order rejecting the ....

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....uments as called for by the authorities, the petitioners sought for some more time. Unfortunately, the report as directed was prepared on 24th September 2024 and filed by the respondents in Court. Later, on the basis of application being CAN 1 of 2025 filed by the petitioners, this Court, noting the submissions of Mr. Dalapati learned advocate appearing for the petitioners that the petitioners hav....

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....port, it would transpire that the business entity of the petitioner no. 1 is found existing at the particular notified address. In this context, I find that the initial show cause has been issued on 6th January 2023 on the ground that the registration of the petitioner no. 1 had been obtained by reasons of fraud, willful misstatement and suppression of fact. From the aforesaid report disclosed in ....