GST Registration not cancellable by merely describing the firm as ‘bogus’

Apparent Marketing Private Limited Vs State Of U.P. (Allahabad High Court) GST registration once granted could be cancelled only if one of the five statutory conditions was found present. Per se, no GST registration may be cancelled by merely describing the firm that had obtained it, was ‘bogus’. The word “bogus” has not been used by the statute. The only contingency to which such expression may relate may be one appearing under Clauses (c) and (d) of Section 29(2) of the Act being where a registered firm does not commence its business within six months of its registration. Other than...