CIGFIL Retail Pvt. Ltd Vs Union Of India
Date: November 10, 2021
Subject Matter
Cancelling the GST registration on hyper technical grounds causes revenue loss
Summary
The case of the petitioner is that the impugned order of cancellation of registration was purely on technical ground of minor defect in the sub-let agreement, which was entered into by and between the petitioner and the lessor, where the lessor has m…
Heard learned Advocates appearing for the parties. The petitioner has challenged the impugned order dated 8th February, 2021 cancelling its registration under GST under the provisions of Section 29(2) of the State GST Act on the ground that registration in question was obtained by documents void ab initio and that there was no existence of business at the declared place and the impugned order date…