F R Trade Links Vs State Tax Officer
Date: August 5, 2021
Subject Matter
Registration cannot bee cancelled for reasons beyond statutory provisions mentioned under section 29(2)
Summary
Sub section (2) of Section 29 does not envisage the contingency of situation of place of business in a partially completed building having no building number affixed on it by the local authority. Such is not the reason as contemplated by Sub section…
Heard both sides. 2. The petitioner, a registered person, by this petition, is challenging the orders at Exts.P8 and P12 cancelling his certificate of registration under the CGST/SGST Act and rejection of his application for revocation of cancellation of registration certificate. 3. Learned counsel appearing for the petitioner drew my attention to the order of cancelllation of registration and sub…