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CIGFIL RETAIL PVT. LTD. vs. UNION OF INDIA & ORS.
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
S. Chakraborty
Pooja Sah
Sourish Ray
Res. Counsel
Sujit Mitra
A. Roy
T.m. Siddiqui

Petitioner / Applicant

CIGFIL RETAIL PVT. LTD.
Respondent UNION OF INDIA & ORS.
Court Calcutta High Court
State

West Bengal

Date Nov 10, 2021
Order No.

WPA 16415 of 2021

Citation

2021(11) TAXREPLY 4821
Original Order
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ORDER

Heard learned Advocates appearing for the parties. The petitioner has challenged the impugned order dated 8th February, 2021 cancelling its registration under GST under the provisions of Section 29(2) of the State GST Act on the ground that registration in question was obtained by documents void ab initio and that there was no existence of business at the declared place and the impugned order dated 16th April, 2021 rejecting the petitioner’s application for revocation of cancellation and the order of the Appellate authority dated 25th August, 2021. Such impugned order was passed after issuing show-cause-notice dated 1st February, 2021 and upon consideration of the reply to the said show-cause-notice. The case of the petitioner is that the impugned order of cancellation of registration was purely on technical ground of minor defect in the sub-let agreement, which was entered into by and between the petitioner and the lessor, where the lessor has made some incorrect descript....

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