2026 (2) TMI 824

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....res P-2 and P-3) passed by respondents No. 2 and 3 respectively. Further prayer is for directing respondent No. 2 to restore GST registration of petitioner. 2. Learned counsel for petitioner vehemently argues that entire proceedings are gravely vitiated for the reason that show cause notice dated 16.06.2021 was issued for cancellation of petitioner's registration on the premise that registration has been obtained by means of fraud, willful mis-statement or suppression of facts. However, order dated 16.06.2021 cancelling petitioner's registration was passed on the ground that the firm is involved in circular trading, No Cash Tax has been paid in Govt. Treasury at any stage, hence violated the provision of Section 16(2)(C) of GST Act 2017.....

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....out. It is submitted that reply submitted by petitioner to the show cause notice was duly examined and was found unsatisfactory as evasion of GST was found to have been carried out by the petitioner in a planned manner. Dismissal of the writ petition is sought. 5. We heard learned counsel for parties and have perused the file carefully. 6. Factual position as above in respect to issuance of show cause notice dated 16.06.2021 for cancellation of petitioner's registration on the premise of it having been obtained by means of fraud willful mis-statement/ suppression of facts and passing of order dated 16.06.2021 cancelling petitioner's registration on the ground of it being involved in circular trading etc. is a matter of record and not ....