TMI Blog2023 (1) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... on was obtained by means of fraud, wilful misstatement or suppression of facts. In this case, the registration was obtained in the year 2019 and no material has been placed on record to support the inference that the registration was obtained in early 2019 by means of fraud, wilful misstatement or suppression of facts. Therefore, the impugned order calls for interference. The impugned order is quashed and the matter is remanded to the first respondent. Consequently, the respondents are directed to restore the registration subject to the outcome of re-adjudication. Petition disposed off by way of remand. - Honourable Mr.Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.J.Adithya Reddy For the Respondents : Mr.K.Ume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Private Limited v. State of Gujarat , the order dated 12.12.2023 of the Division Bench of the Bombay High Court in Ahmed Enterprises Through Proprietor Tausif Ahmed Niazi v. Union of India and the order dated 05.01.2024 of the Division Bench of the Delhi High Court in M/s.Radhey Trading Company vs. Principal Commissioner of Goods and Services Tax, North Delhi . 4. In reply to these contentions, learned standing counsel for the respondents submits that an appeal lies against the impugned order under Section 107 of the CGST Act. In addition, learned counsel submits that there were two attachments to the show cause notice, including the physical verification report dated 04.07.2023. Learned counsel submits that the said document record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or suppression of facts. Therefore, the impugned order calls for interference. 7. The impugned order is quashed and the matter is remanded to the first respondent. Consequently, the respondents are directed to restore the registration subject to the outcome of re-adjudication. It is open to the first respondent to issue a fresh show cause notice, provide a reasonable opportunity to the petitioner to respond thereto and thereafter issue orders. It is made clear, however, that this order will not stand in the way of proceedings being taken or continued against the petitioner in respect of non-filing of returns or for recovery of tax dues, if any. 8. This writ petition is disposed of on the above terms without any order as to costs. Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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