Since the appellant failed to prove his e-way transaction details, his registration has been cancelled. Rule 21(b) mandates that the registration granted to the person is liable to be cancelled, if the person issued invoice or bill without supply of goods or services in violation of the provisions of the Act or the rules made thereunder. The learned Single Judge has rightly come to the conclusion and dismissed the writ petition.
Rule 21 of the CGST Rules, 2017--- Registration – The Appellant challenged the order dt.27.08.2019 passed by the learned Single Judge, whereby writ Petition challenging the order dt.18.04.2019 passed by the appellate authority has been dismissed. A SCN dt. 05.10.2018 was issued to the appellant as it was found that the bills issued were without supply of goods. The notice was issued under Rule 21 (b), which mandates that the registration granted to the person is liable to be cancelled, if the person issued invoice or bill without supply of goods or services. Therefater his registration was cancelled by order dt.09.01.2019. The appellant filed appeal which was dismissed by the Appellate Authority. The appellant contended that the order dt. 09.01.2019 passed by the appellate authority is completely silent as to the provisions under which the impugned order has been passed and no good reason has been assigned for cancellation of GSTN of the appellant. The court observed that the appellate authority conducted enquiry before passing the impugned order, in which certain discrepancies were found with regard to the business of the appellant. It was found that the appellant had failed to prove eway bill transaction details, therefore, the registration was cancelled. The learned Single Judge has rightly come to the conclusion and dismissed the writ petition.
Held that:- The Hon’ble High Court dismissed the writ appeal.
Since the appellant failed to prove his e-way transaction details, his registration has been cancelled. Rule 21(b) mandates that the registration granted to the person is liable to be cancelled, if the person issued invoice or bill without supply of goods or services in violation of the provisions of the Act or the rules made thereunder. The learned Single Judge has rightly come to the conclusion and dismissed the writ petition.
Rule 21 of the CGST Rules, 2017--- Registration – The Appellant challenged the order dt.27.08.2019 passed by the learned Single Judge, whereby writ Petition challenging the order dt.18.04.2019 passed by the appellate authority has been dismissed. A SCN dt. 05.10.2018 was issued to the appellant as it was found that the bills issued were without supply of goods. The notice was issued under Rule 21 (b), which mandates that the registration granted to the person is liable to be cancelled, if the person issued invoice or bill without supply of goods or services. Therefater his registration was cancelled by order dt.09.01.2019. The appellant filed appeal which was dismissed by the Appellate Authority. The appellant contended that the order dt. 09.01.2019 passed by the appellate authority is completely silent as to the provisions under which the impugned order has been passed and no good reason has been assigned for cancellation of GSTN of the appellant. The court observed that the appellate authority conducted enquiry before passing the impugned order, in which certain discrepancies were found with regard to the business of the appellant. It was found that the appellant had failed to prove eway bill transaction details, therefore, the registration was cancelled. The learned Single Judge has rightly come to the conclusion and dismissed the writ petition.
Held that:- The Hon’ble High Court dismissed the writ appeal.