Cancellation of GST registration and rejection of revocation application upheld due to non-existence of business

ED & F Man Commodities India Pvt. Ltd. Vs Assistant Commissioner (Calcutta High Court) Calcutta High Court held that the cancellation of GST registration and rejection of revocation applications justified since premises were found to be non-existent. Accordingly, writ petition dismissed. Facts- The petitioner became a registered dealer under the West Bengal Goods and Services Tax Act, 2017, effective from July 1, 2017 and carried out business activities during F.Y. 2017-18, procuring 11,876 MT of sugar and selling the entire stock by March 2018. However, due to significant financial losses...