Case Law Details
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 amendment application, which was approved by the department on 09.02.2021.
On 03.01.2021, a survey was conducted by the department at the earlier place of business and it was found that the firm is not existing/ running from the registered place. Accordingly, a show cause notice was issued on 11.02.2021 wherein it was alleged that the registration is liable to be cancelled on the basis of information received from STF that the firm is not existing/ running at the registered place.
In absence of any reply, the registration of the firm was cancelled vide order dated 31.03.2021 cancelling the registration on the ground that as per the information received, the firm was indulged in availing fake ITC credit from bogus firm.
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