2026 (9) TMI 808

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....tion 37 of the CGST/WBGST Act, 2017 and thereby hampering the business activities of the petitioner under the trade name Goswami Enterprise." 3. Learned counsel for the petitioner submits that the petitioner is a bona fide registered taxable person engaged in trading of coal and is duly complying with all statutory formalities under the CGST/WBGST Act, 2017 and the rules made thereunder. 4. The petitioner submits that a show cause notice for cancellation of registration dated 8.7.2026 has been issued by the GST department alleging, inter alia, as follows: 1. Rule 21(a) - person does not conduct any business from declared place of business/place of business not found. 2. Rule 21(b) - person issues invoice or bill with....

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.... and opposes the submissions made by the petitioner and submits that a field inspection was caused under Section 71 of the WBGST Act, 2017 pursuant to the directions of the Additional Commission of Revenue and Charge Officer, Barasat Charge, the State Tax, West Bengal to conduct a field inspection in respect of business premises of the petitioner. 12. Upon such inspection, discrepancies and anomalies were found in running the proprietorship business. 13. It is the own admission of the petitioner that he does not have any stock point/godown of coal at the registered address of his business. On the basis of such inspection, the GST department has rightly arrived at a conclusive finding that the registration obtained by the petitioner is....