HC Justified Cancellation of GST Registration As Assessee Uploaded Forged Documents At Time of Obtaining It

Case Details: Suresh Kumar Chaudhary v. Assisstant Commissioner - [2024] 158 taxmann.com 299 (Calcutta)

Judiciary and Counsel Details

• • T. S. Sivagnanam, CJ. & Supratim Bhattacharya, J.
  • Rajarshi Chatterjee for the Appellant.
  • Anirban Ray, Md. T.M. Siddiqui, T. Chakraborty & S. Sanyal for the Respondent.

Facts of the Case

The assessee was a proprietorship firm and engaged in the business of transportation. It applied for registration under GST and uploaded electricity payment receipt and rental agreement as proof of address and electricity proof of business premises. After due verification and field visit, the department found that the documents submitted by the assessee were forged and fabricated. Therefore, the department rejected the application for registration and issued a show cause notice for cancellation of registration.

The assessee did not respond to the notice and therefore, the registration was cancelled. Thereafter, the assessee filed application for revocation of cancellation of registration but the department rejected the application for revocation of cancellation of registration. It filed appeal before the Appellate Authority and the Appellate Authority passed order confirming the rejection of application for revocation of cancellation of registration. It filed writ petition against the rejection order and contended that the documents were genuine.

High Court Held

The Honorable High Court noted that the registration was cancelled on the ground that the assessee had uploaded electricity payment receipt and rental agreement, which were found to be forged documents. The Court further noted that the Appellate Authority was well-justified in dismissing the appeal of assessee. Therefore, the Court held that there was no ground to interfere with the impugned order and the writ petition was liable to be dismissed.