Bright Star Plastic Industries Vs Additional Commissioner (Appeals)
Date: October 4, 2021
Subject Matter
For the fraud committed by the selling dealer, there cannot be an automatic cancellation of the registration of the purchasing dealer
Summary
The Court finds merit in the contention that for the fraud committed by the selling dealer, which resulted in cancellation of a selling dealer’s registration, there cannot be an automatic cancellation of the registration of the purchasing deale…
1. The Petitioner, who is a dealer registered under the Odisha GST Act, has filed this petition questioning the order dated 5th April, 2021 passed by the Additional Commissioner of CT & GST (Appeal), Bhubaneswar rejecting the Petitioner’s appeal questioning the order passed by the learned Proper Officer (LPO) rejecting the Petitioner’s application for revocation of cancellation of…