Absence of business activity: Calcutta HC Upholds GST Registration Cancellation

Md. Firoz Vs Assistant Commissioner, Bally Salkia ors. (Calcutta High Court) Calcutta High Court recently addressed the writ petition filed by Md. Firoz challenging the cancellation of his GST registration under the WBGST/CGST Act, 2017. The petitioner argued against the orders of the Proper Officer and the appellate authority, which had upheld the cancellation on grounds of misrepresentation and non-compliance. The case revolved around the petitioner’s claimed business premises, which were disputed during a field investigation. The petitioner initially registered under the GST regime, listi...