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2021 (11) TMI 438 - HC - GSTCancellation of registration under GST - minor defect in the sub-let agreement or not - non-existence of the petitioner at the registered place - HELD THAT:- In view of the facts and circumstances of the case that it is not a case of tax evasion or causing revenue loss to the Government rather petitioner’s activity of carrying on the business which cannot be called illegal is creating revenue for the State as well as in helping the State to solve the problem of unemployment a little bit and such type of drastic action in the facts and circumstances of the case by canceling the registration of the petitioner on such hyper technical ground will not help the State rather it will cause revenue loss to the State as well as aggravate unemployment problem in the State which will be a social problem in the society. The order of the Appellate Authority dated 25th August, 2021 is set aside, confirming the cancellation of registration of the petitioner for revocation of cancellation of its registration, by directing the State respondent concerned to consider afresh - petition disposed off.
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