Principle of uberrima fides (utmost good faith) - Cancellation ...
GST
March 4, 2024
Principle of uberrima fides (utmost good faith) - Cancellation of GST registration of petitioner - Upon verification ordered by the High court, it was discovered that the factory was operational, and the petitioner had indeed obtained a new registration before filing the writ petition. The court observed that the failure to disclose this material fact resulted in the wastage of time for the authorities involved. - The court dismissed the writ petition on the grounds of suppression of material facts by the petitioner.
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