The application for revocation of cancellation of registration is rejected by the respondent without proper enquiry in the matter. The impugned orders are quashed and set aside. Consequently, the respondents are directed to restore the registration of the petitioner.
Section 29 of the CGST Act, 2017---Cancellation of Registration -- The petitioner challenged the orders cancelling his certificate of registration and rejection of his application for revocation of cancellation of registration certificate. The counsel for the petitioner submitted that the reasons stated in the impugned order are not in consonance with the powers conferred by the respondents for cancellation of registration. The petitioner has honestly given all necessary particulars in the application for registration and no case is made out by the respondents that the registration has been obtained by means of fraud, willful misstatement or suppression of facts. The court observed that the reasons of situation of place of business in a partially completed building having no building number affixed on it by the local authority, as stated in the SCN can not be construed as reason for cancellation of registration as per provisions of Sub Section (2) of Section 29 of the Act.
Held that:- The Hon’ble High Court allowed the writ petition and set aside the impugned orders. Further, directed the respondents to restore the registration of the petitioner.
The application for revocation of cancellation of registration is rejected by the respondent without proper enquiry in the matter. The impugned orders are quashed and set aside. Consequently, the respondents are directed to restore the registration of the petitioner.
Section 29 of the CGST Act, 2017---Cancellation of Registration -- The petitioner challenged the orders cancelling his certificate of registration and rejection of his application for revocation of cancellation of registration certificate. The counsel for the petitioner submitted that the reasons stated in the impugned order are not in consonance with the powers conferred by the respondents for cancellation of registration. The petitioner has honestly given all necessary particulars in the application for registration and no case is made out by the respondents that the registration has been obtained by means of fraud, willful misstatement or suppression of facts. The court observed that the reasons of situation of place of business in a partially completed building having no building number affixed on it by the local authority, as stated in the SCN can not be construed as reason for cancellation of registration as per provisions of Sub Section (2) of Section 29 of the Act.
Held that:- The Hon’ble High Court allowed the writ petition and set aside the impugned orders. Further, directed the respondents to restore the registration of the petitioner.