2025 (12) TMI 1599

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....entral Goods and Services Tax Act, 2017 (Collectively, "GST Act") with effect from said date is under challenge before this Court by way of the instant writ petition. 2. Mr. Aditya Singh Mohanty, learned advocate for the petitioner submitted that the petitioner was granted a registration certificate with effect from 05.09.2023 under the GST Act in respect of business to be carried on in the name and style "PRAKASH ARTS". Since the proprietorship of the said business concern suffered a serious health issue since November, 2023, he could not remain present at the time of inspection by the authorities concerned at the declared place of business on 21.12.2023; as a result of which, in pursuance of an enquiry report submitted, the Assistant C....

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....d the submissions and on perusal of record, it is demonstrably manifest that the petitioner has been suffering from serious health issues, evidence of which is enclosed to the writ petition. The prescription and medical history, as set forth in the writ petition could not be dislodged by the learned Standing Counsel. 5. Therefore, this Court has no occasion to disbelieve the documents demonstrating ill health and that the petitioner has been under constant medical supervision. However, scrutiny of notice dated 05.01.2024 vide Annexture-4 indicates the following reason: "As per the receipt of adverse Post GST Registration visit report." 5.1. Though a reply was sought for in this regard from the petitioner, no indication is fou....

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....ishes that the petitioner was involved in obtaining the registration by means of such alleged "fraud", "wilful misstatement" or "suppressions of facts", the conclusion could not have been made on assumption and without positive fact being proved by the authority concerned, no inference could be taken with respect to "fraud", "wilful statement" or "suppression of facts" in obtaining the certificate of registration. 7. Under the aforesaid premises, this Court is persuaded to believe that the order for cancellation of registration dated 19.01.2024 has been mechanically passed without confronting the petitioner with the "adverse Post GST Registration visit report". Taking cognizance of facts that during the relevant period of time, the petit....