ED & F Man Commodities India Pvt. Ltd. Vs Assistant Commissioner
Date: April 6, 2024
Subject Matter
Registration cancellation and revocation rejection upheld due to non-existence of business.
Summary
The petitioner, a registered dealer under the West Bengal Goods and Services Tax Act, 2017, initially operated normally between July 2017 and March 2018 but ceased operations due to financial losses in the following financial year. Despite filing nil…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Learned Counsel appearing for the petitioner submits that the petitioner became a registered dealer under the West Bengal Goods and Services Tax Act, 2017, effective from July 1, 2017 and carried out business activities during the financial year 2017-18, procuring 11,876 MT of sugar and selling the entire stock by March 2018. Ho…