2026 (8) TMI 492

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.... R4 JUDGMENT Devan Ramachandran, J. The 3rd respondent applied for amendment of the tax registration of his business on the strength of Exts.P3 and P4, making it appear that he had been permitted by his father and brother to use the premises in question for carrying on his business activities. 2. The State Tax Officer, however, found Exts. P3 and P4 to be fraudulent, for the reason that it carried a date after the 3rd respondent's father had expired. Consequently, Ext. P6 order was issued, cancelling the original registration itself, invoking Section 29(2)(e) of the Central Goods and Services Tax Act, 2017 ('the CGST Act' for short). 3. The matter was carried in appeal by the 3rd respondent before the First Appellate Auth....

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.... and, consequently, if the amendment he had obtained was wrong. He submitted that, though his client does not concede the position that Exts.P3 and P4 were obtained fraudulently, he does not wish to precipitate the same since, civil suits qua the property, are pending between the parties before the competent civil court. He explained that his client is confident of obtaining necessary orders from the said court; and hence that his right to seek fresh amendments of the registration as per law, has been correctly left open by the learned Single Judge. He prayed that, the impugned judgment be, hence, left undisturbed. 8. The learned Special Government Pleader - Sri. Sudheesh Kumar, submitted that the State Tax Officer had issued Ext.P6, fin....

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....d, consequently, if, after the latter documents were found to be fraudulent, the registration itself could have been cancelled under Section 29(2) of the "Act". 12. The afore provision has been extracted by the learned Single Judge in Paragraph 18 of the impugned judgment and we therefore refrain from doing so. 13. As per Section 29(2) of the "Act", if a registered person contravenes any of the provisions of the "Act" or the Rules thereunder; or if it is found that such registration was obtained by fraud, willful misstatement or suppression of facts, the same can be cancelled. Prima facie, it is luculent that what Section 29 provides for is the cancellation of registration on account of fraud or suppression of facts committed at the t....