GST Registration obtained by fraud and suppression of fact: Calcutta HC sets aside cancellation...

The Calcutta High Court set aside a GST registration cancellation order, finding that "existence of premises" negated fraud and suppression of facts. The GST registration was initially cancelled on grounds of being obtained through fraud and suppression. However, the court found that the physical existence of the business premises was verifiable, thus disproving the allegations of fraud or suppression related to the address. This ruling emphasizes that cancellation orders must be based on concrete evidence, protecting genuine businesses from arbitrary actions.