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IN THE HIGH COURT OF JUDICATURE AT MADRAS
G. Jayachandran, Shamim Ahmed, JJ
Tvl.Sri Balajee Udyog Represented by its Proprietor Sanjay Mittal – Appellant
Versus
The Assistant Commissioner(ST) Broadway Assessment Circle – Respondent
| Table of Content |
|---|
| 1. gst registration cancelled for inadequate premises and unproven itc claims. (Para 1) |
| 2. debate on shared premises validity and proof of goods movement for itc. (Para 2 , 3) |
| 3. fake invoices detected; itc blocking and supplier actions justified. (Para 4) |
| 4. cancellation under section 29(2) affirmed; appeal dismissed. (Para 5) |
The Appellant herein is a Proprietorship concern got registered under GST on 05/04/2022. No:15, Mookar Nallamuthu Street, Chennai 600001 shown as its business premises. During the inspection of the premises by the Assistant Commissioner (CT), it was found that the premises is not sufficient for carrying out the business of this nature, to claim a huge sum as Input Tax Credit on purchase. Hence, show cause notice dated 14/11/2024 was issued to the appellant to furnish details about the actual movement of goods to match the claim of ITC and also to appear in person. The appellant gave detail reply as well as participated in the personal hearing. The Assistant Commissioner (CT), not being satisfied with the explanation and the records furnished by the appellant, ordered cancellation of GST registration vide order dated 29/11/2024. As against the ord
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