Case Law Details
Case Name : Purabdhani Enterprise Vs State of Gujarat (Gujarat High Court)
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All High Courts Gujarat High Court
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Purabdhani Enterprise Vs State of Gujarat (Gujarat High Court)
In this case two show cause notice were issued for cancellation of GST Registration. While the earlier show cause notice dated 9.11.2021 seeking cancellation of registration was based on the ground that firm of the petitioner was non-existent and that business was not being run, the show cause notice dated 26.11.2021 impugned in the present petition mentioned the ground that registration was obtained by means fraud, willful misstatement or suppression of facts.Please become a Premium member. If you are already a Premium member, login here to access the full content.
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It has also become an issue for new GST registrations. All sorts of requirements and queries which are not required under the GST Act or Rules are being asked like Mandatory state PT registration, mandatory trade license registration, Consent letters not allowed for corporates as address proofs etc.