Bogus firm is not a ground enumerated u/s 29(2) for cancellation of GST registration

Shyam Sundar Sita Ram Traders Vs State Of U.P. And 2 Others (Allahabad High Court) Allahabad High Court held that once the registration is granted, the same could be cancelled only in terms of the conditions prescribed under Section 29(2) and allegedly being a bogus firm is not a ground enumerated under Section 29(2) of the Central Goods and Services Tax Act, 2017. Facts- The petitioner is a registered Proprietorship firm and is doing the business in accordance with the Act and Rules. On 15.12.2020, the petitioner changed its business address and in this regard, the petitioner moved an amendme...