Dismissal of writ petition filed against the order of cancellation would not cause prejudice to the Registered Person applying for fresh registration

[CA Bimal Jain]

The Hon’ble Calcutta High Court in the case of SURESH KUMAR CHAUDHARY VERSUS ASSISTANT COMMISSIONER, BELIAGHATA CHARGE, DIRECTORATE OF COMMERCIAL TAXES & STATE GST & ORS. [2024 (1) TMI 1099 - CALCUTTA HIGH COURT] dismissed the writ petition filed by the Registered Person for revocation of GST registration as the Registration was obtained based on forged documents. However, the Hon’ble High Court clarified that the dismissal of the appeal and writ petition filed against the order of cancellation of registration in the aforesaid scenario, would not cause prejudice to the Registered Person applying for fresh registration with genuine documents.

Facts:

Suresh Kumar Chaudhary (“the Petitioner”) filed a writ petition against the Order passed by the Appellate Authority (“the Impugned Order”) wherein the Revenue Department (“the Respondent”) refused to revoke the registration granted to the Petitioner under the Central Goods and Services Tax Act, 2017 (“the CGST Act”).

Issue:

Whether the dismissal of writ petition filed against order of cancellation would cause prejudice to the Registered Person applying for fresh registration with genuine documents?

Held:

The Hon’ble Calcutta High Court in the case of SURESH KUMAR CHAUDHARY VERSUS ASSISTANT COMMISSIONER, BELIAGHATA CHARGE, DIRECTORATE OF COMMERCIAL TAXES & STATE GST & ORS. [2024 (1) TMI 1099 - CALCUTTA HIGH COURT] held as under:

• Opined that, the forged document was used to obtain registration which would come within the purview of fraud. Therefore, the Respondent Appellate Authority was correct in passing the Impugned Order.
• Held that, the writ petition is dismissed.
• Clarified that, the dismissal of appeal and writ petition would not cause prejudice to the Appellant applying for fresh registration with genuine documents.

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