#revocation under section 30

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Revocation of GST registration refused as physical enquiry established non-existence of business and fraudulent ITC transactions, justifying retrospective cancellation

Case Summary: Shankar Ekka v. Assistant Commissioner of State Tax, Cooch Behar Charge & Ors. WPA 1507/2023 | Calcutta High Court (Jalpaiguri Bench) | Judgment dated 18.11.2023Category: Registration Cancellation / Revocation (CGST s. 29, s. 30; WBGST Rule 22; Rule 25) Facts (Paras 1–4) The petitioner challenged the appellate order dated 12 May 2023 affirming two earlier orders dated 30 June 2022…

Revocation of GST registration refused as physical enquiry established non-existence of business and fraudulent ITC transactions, justifying retrospective cancellation