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2023 (12) TMI 1167 - ANDHRA PRADESH HIGH COURTCancellation of GST registration of the premise - availment of of input tax credit without there being any corresponding movement of goods - non-application of mind - HELD THAT:- A bare reading of the provision would clearly demonstrate that the invocation of the provisions of Sub-Section 2(a) of Section 29 of the A.P.G.S.T. Act, is available only in the event of there being a determination by a competent Tribunal or Court holding that the registered dealer has in fact contravened the provisions of the Act. It is not in dispute and it is clearly admitted by the learned Government Pleader that the petitioner firm is a going concern, implying and meaning thereby that the petitioner is also providing livelihood to others. In the event, their registration is cancelled, it would automatically result in closure of business and would sound a death knell to the productivity of the petitioner resulting in loss of livelihood, not only to the management, but also to such other persons employed by them. The Writ Petition deserves to be allowed in part.
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