JUDGMENT :

Akil Kureshi, J.

The petitioner has challenged an order dated 23.04.2021 passed by the Superintendent of Taxes, Charge-IV, Tripura cancelling the petitioner’s registration under Tripura Goods and Services Tax Act as well as Central Goods and Services Tax Act.

2. Brief facts are as under:

The petitioner is a company registered under the Companies Act and is engaged in the business of providing goods on rental basis to its customers across the country including in the State of Tripura. In the State of Tripura the petitioner commenced its business in the year 2013-14. The petitioner was granted registration under CGST as well as State GST Acts. According to the petitioner whenever demand for any capital goods or machinery is received by the petitioner, the petitioner enters into a rental agreement with the customer and in terms and conditions thereof the petitioner would rent goods to the customer. The petitioner had purchased goods from M/S Reliance Retail Limited, Tripura (RRL, for short) for renting it back to RRL. According to the petitioner, the petitioner had obtained premises from one Rinku Dey on lease for its business purpose and for registration. Such lease was renewe