GST Registration Cancellation Quashed for Vague Fraud Allegation

Prakash Kumar Nayak Vs Commissioner CT & GST and another (Orissa High Court) The Orissa High Court examined the legality of an order dated 19.01.2024 by which the Assistant Commissioner of State Tax, Bhadrak Circle cancelled the petitioner’s GST registration under Section 29(2)(e) of the GST Act, alleging that the registration had been obtained by fraud, wilful misstatement, or suppression of facts. The petitioner had been granted GST registration with effect from 05.09.2023 for his proprietorship business. The cancellation followed an inspection on 21.12.2023, during which the petitione...