Md. Firoz Vs Assistant Commissioner, Bally Salkia ors
Date: February 16, 2025
Subject Matter
GST Registration Cancellation upheld as the taxpayer did not actually exist at the declared business address
Summary
The case involved a writ petition filed by the petitioner challenging the cancellation of their GST registration under the WBGST/CGST Act, 2017. The cancellation order was dated August 7, 2023, following a show cause notice issued on July 19, 2023, w…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Affidavit of service filed today is taken on record. 2. Challenging the order dated 07 th August, 2023, cancelling the registration of the petitioner under the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) as also the order dated 5th September, 2024 passed by the appellate authority under the provisions of Section 107 of th…