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2024 (2) TMI 287 - MADHYA PRADESH HIGH COURTCancellation of registration of petitioner - facts regarding fraud, wilful misstatement or suppression of facts have not been mentioned in SCN - Violation of principles of natural justice - HELD THAT:- The authorities have recorded finding that in physical verification, no such unit was found to be functional at the place which was mentioned in the application for registration and therefore, registration has been cancelled as per the provision of section 29(2) of the CGST Act. Thus, the registration was obtained by fraud, wilful misstatement - The petitioner was given an opportunity by issuing show cause notice but he opted not to file any reply to the said notice. There are no case for interference under Article 227 of the Constitution of India especially when both the authorities have recorded concurrent findings that no such unit exists at the place of business. The petitioner has failed to file any document even alongwith the present petition to show that the unit is functional on the same place. Thus, there is no perversity in the findings recorded by the authorities. Hence, no interference is called for. Petition dismissed.
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