2025 (7) TMI 1762

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 appeal filed under Section 107 of the sai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 have filed further documents as called for by th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 Court today which is dated 25th February 2025 it ....