2026 (4) TMI 1809

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....istration was obtained in the name of the petitioner in Form GST REG-06 on 21.02.2023. In the application filed for obtaining GST registration, the following address was given as the principle place of business: "8th Floor, Block No.31, Samson Towers, Pantheon Road, Egmore, Chennai, Chennai, Tamil Nadu 600 008." 3. At the time, when the registration was obtained, names of the following two persons namely, Bablu Sharma and Sushma Lokanath were given as the Directors of the petitioner company. 4. Thereafter, a notice was issued for cancellation of GST registration on 17.03.2025 in Form GST REG-17. The petitioner has filed a reply on 27.03.2025, which culminated in an order dated 22.04.2025, whereby the proposal to cancel the GS....

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....ss: "Place: No.49/20L, Whites Road, 5th, 6th, & 7th Floor EA Chambers Tower II, Chennai- 600 018." 9. It is stated that it was found that no persons were available at the declared place of business and that the premises was leased to one M/s.Regus Pride Centres Pvt. Ltd. 10. The learned Government Advocate for the respondents also drew my attention to a letter issued by Shri.S.P.Kushal Kumar, Chartered Accountant by Profession dated 23.02.2024, wherein he has stated that he never seen the said person named, Sonu Pratap Singh and that he used to file the returns based on the information provided over the phone. It is therefore submitted that there are clear indication that the petitioner was incorporated specifically to illegi....