TaxTMI 
TaxTMI 
2026 (9) TMI 796
X X X X Extracts X X X X
X X X X Extracts X X X X
....ioner : Sri. Pranay Sharma Y., Advocate For the Respondents : Sri. Aravind V. Chavan, Advocate ORAL ORDER: The petitioner's grievance is with the Show Cause Notice dated 15.07.2026 for the Cancellation of Registration [Annexure - A2] and with the Cancellation of Registration vide the order dated 30.07.2026 [Annexure - A1]. The petitioner is issued with the Show Cause Notice for Cancel....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... it was imperative for the concerned, to record satisfaction based upon physical verification of the petitioner's premises if there ought to be a cancellation on the ground of the enterprise being a fake enterprise but there is no such inspection, much less a recording of a satisfaction. 4. Mr. Aravind V. Chavan, on the other hand, submits that when issued with the notice, the petitioner ha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....x months; or (d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or (e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts." 5. The crucial expression in Section 25(2)(e) of the Act is that a proper officer may cancel the re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the sense that they are not in business but have got the registration. This Court is of the view that the proper officer, if he/she had to commence action under Section 29(2)(e) of the CGST Act based on the list prepared, ought to have ensured a physical verification of the petitioner's business premises and that if found to be a fake enterprises, taken action for Cancellation of the Registrat....