GST Registration cancellation order for non-existent premises was based on solid facts, assessee was directed to file statutory appeal

JD Enterprises Vs State of Bihar (Patna High Court)

Conclusion: Where inspection reports and material evidence establish non-functional business activity and assessee failed to avail opportunities for hearing, cancellation of registration under Rule 21 of the BGST Rules could not be faulted. Writ jurisdiction could not be invoked to bypass the statutory remedy of an appeal.

Held: Assessee was a registered dealer under the Bihar GST Act engaged in coal trading, was granted registration effective from 15.11.2019 with principal and additional

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