Madras HC Upholds GST Registration Cancellation for Failure to Prove Goods Movement

Tvl. Sri Balajee Udyog Vs Assistant Commissioner (ST) (Madras High Court) In , the Madras High Court dealt with an intra-court appeal filed by a proprietorship concern challenging cancellation of its GST registration. The appellant had obtained GST registration on 05.04.2022 for premises situated at Mookar Nallamuthu Street, Chennai. During inspection by the Assistant Commissioner (CT), it was found that the premises were allegedly insufficient for carrying on business involving huge Input Tax Credit (ITC) claims. Consequently, a show cause notice dated 14.11.2024 was issued calling upon the a...