ED & F MAN COMMODITIES INDIA PVT. LTD.
Vs.
THE ASSISTANT COMMISSIONER, STATE TAX & ORS.P. A 10537 of 2024
HIGH COURT: Calcutta
DATED: – 07.04.2025
Cancellation of GST registration upheld due to non-operational status and lack of compliance evidence.
Cancellation of registration with retrospective effect – Cancellation due to non-compliance and absence of business activities at registered address – Petitioner not conducting any transactions and filed nil returns under until November 2021 – Petitioner served show-cause notice alleging fraudulent registration due to suppression of facts without any evidence provided – Appeal rejected along with condonation of delay – Petitioner filed writ petition seeking permission to apply for revocation of cancellation later rejected based on verification report – Physical verification revealed business premises not operational and petitioner failed to provide evidence of business activities
Held: Writ petition dismissed – Court affirms authorities acted within legal bounds and petitioner did not demonstrate any procedural irregularities or justifiable grounds for reinstatement of GST registration.
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