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, listing his place of business at 6/1, Ashutosh Mukherjee Lane, Howrah. He later sought to amend his registration to include another location. A show cause notice was issued in July 2023, alleging fraudulent registration due to inconsistencies in his declared business address. Following an investigation, it was determined that the location was primarily residential, and no active business activity was evident at the registered premises. Based on these findings, the Proper Officer canceled the petitioner’s GST registration.
The petitioner’s appeal to the appellate authority was unsuccessful. He argued that the evidence he provided, including a leave and license agreement and utility bills, was overlooked. However, the appellate authority deemed these documents insufficient to establish lawful business activity or occupancy. The court noted that the petitioner failed to provide proof of rent payments or challenge the investigation findings effectively.
The High Court held that the cancellation order was supported by evidence and upheld the findings of the Proper Officer. It emphasized that the petitioner did not adequately respond to the show cause notice or appear before the appellate authority. The court dismissed the petition, concluding that the decision to cancel the registration was justified and based on plausible grounds.
This judgment highlights the importance of compliance with GST requirements and maintaining verifiable business records. The ruling reinforces the authorities’ obligation to verify the authenticity of GST registrations to ensure proper tax administration.
Assessee was represented by Ms. Rita Mukherjee, Mr. Abhijit Das and Ms. Aratrika Roy
