TRIBEST FINE YARNS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition is filed under Article 226 of the Constitution of India for following substantive relief :

(2.) On 20/3/2019, the Petitioner obtained registration under Goods and Service-tax Act. On 7 th January, 2021, a show cause notice was issued to the Petitioner by the Respondents proposing to cancel the above referred registration on the ground of non- compliance of provisions of the GST Act and the Rules. The said notice was made returnable on 31 st December, 2020 and the registration was provisionally suspended w.e.f. 7/1/2021. On 27/4/2021, the Petitioner filed its reply to the aforesaid show cause notice.

(3.) On 30/4/2021, the Respondents passed an order of cancelling the registration stating that the cancellation is as per direction received from Anti Evasion, Mumbai-East and the registration is cancelled for fraud.