^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

LOHUM CLEANTECH PRIVATE LIMITED & ANOTHER vs. THE ASSISTANT COMMISSIONER OF REVENUE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Ankit Kanodia

Megha Agarwal

Res. Counsel

Anirban Ray

T. M. Siddiqui

Petitioner / Applicant	LOHUM CLEANTECH PRIVATE LIMITED & ANOTHER
Respondent	THE ASSISTANT COMMISSIONER OF REVENUE & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Apr 22, 2024
Order No.	WPA 8122 of 2024 With CAN 1 of 2024
Citation	2024(4) TAXREPLY 9783
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Section 107

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
1. Challenging the order passed under Section 107 of the Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”), the present writ petition has been filed. 2. Although, the said Act provides for an appellate forum, however since the Appellate Tribunal under Section 112 of the said Act is yet to be constituted, the present writ petition had been entertained. 3. The matter pertains to a challenge to an order dated 10th August, 2023, cancelling registration of the petitioner no. 1 under the said Act. 4. Prior to issuance of the order of cancellation, the proper officer had issued a show cause dated 6th July, 2023. To morefully appreciate the grounds based on which the said cancellation was proposed, the same is extracted hereinbelow:- 1. Section 29(2)(e) registration obtained by means of fraud willful misstatement or suppression of facts 2. Rule 21(a) person does not conduct any bu....