M A Enterprises Vs Additional Commissioner (Telangana High Court)
The Telangana High Court dismissed the writ petition filed by M A Enterprises challenging the cancellation of its GST registration (GSTIN: 36CAPPM6663N1ZR) with effect from 31.01.2025. The registration was cancelled under Section 29 of the CGST Act, 2017 read with Rule 21 of the CGST Rules, 2017, on multiple grounds, primarily that the petitioner had not conducted any business from the declared place of business and had submitted fraudulent documents. The petitioner sought restoration of the registration, claiming that the cancellation was arbitrary, violative of natural justice, and that the appellate authority ignored evidence of actual business activities.
During inspection on 18.03.2025, officers of the Directorate General of GST Intelligence (DGGI), Vizag, found that the declared premises at Second Floor, Plot No. 28 EP, Krishnaveni Nagar, Saroor Nagar Main Road, Hyderabad, had no business activity by M A Enterprises or its proprietor, Shri Mohammad Abdul Rahman. Neighbors confirmed that no such business existed, and the owner of the premises, S. Shilpa Reddy, stated that the premises had been rented to a hostel for eight years and denied ever renting it to the petitioner. She also declared the rental agreement submitted by the petitioner as a forgery. The inspection findings were recorded in a panchanama.
