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2023 (9) TMI 901 - MADRAS HIGH COURTClosure of business of respondent and GST registration given to petitioner - GST registration obtained by the third person mis-using the facility - unauthorised transaction - passing on illegal credits using the GST registration obtained in the name of the petitioner - HELD THAT:- This writ petition is disposed by directing the sixth respondent to investigate along with respondent nos.1 to 4 and to give a report as to whether indeed the GST registration was obtained by the petitioner or by any of the nominee of the petitioner or by a third person or a stranger. The penalty imposed in the impugned order will stand affirmed against the petitioner, in case the investigation culminates in a finding against the petitioner. The respondents from the Tax Department and the respondents from the Law Enforcing Department namely the Police and the Cyber Crime shall investigate and to go to the root of the alleged wrongful registration obtained in the name of the petitioner and complete the investigation within a period of 12 months from the date of receipt of a copy of this order - Petition disposed off.
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