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No GST Registration may be cancelled by merely describing it as "Bogus". The word "bogus" has not been used by the statue: High Court 

GST Registration once granted could be cancelled only if one of the five statutory conditions of Section 29(2) is found present.

No registration may be cancelled by merely describing the firm that had obtained it, was "bogus".

The word "bogus" has not been used by the statute. The only contingency to which such expression may relate may be one appearing under Clauses (c) and (d) of Section 29(2) of the Act being where a registered firm does not commence its business within six months of its registration.

Other than that, the term "bogus" may also refer to a satisfaction contemplated by Section 29(2)(c) of the Act where registration may be cancelled if the registered firm has not furnished its return for continuous period of six months.

- High Court


The present writ petition has been filed challenging the order of cancellation of petitioner's GST Registration.

The petitioner was a proprietorship firm. The petitioner claimed to have filed its returns on time and also deposited due taxes.

A survey was conducted at the business place of the petitioner and in the said survey, the business place of the firm was not found as disclosed in the registration certificate. Thereafter, the registration of the petitioner was cancelled.

Thereafter, the petitioner moved a revocation application, which was rejected. Aggrieved by the said order, the petitioner preferred an appeal, which was also dismissed. Hence, this writ petition.

Petitioner submits that the impugned orders have been passed in contravention of the provisions of the Act & Rules as opportunity of hearing was not given to the petitioner. 


Rebutting the said submissions, learned Standing Counsel submits that the orders have been passed in accordance with law. He further submits that the petitioner, at the time of inspection, was not found and the firm is treated to be a bogus firm and therefore, the impugned orders have legally been passed. He prays for dismissal of the writ petition.

Held by High Court

Admittedly, the registration of the petitioner was cancelled on the basis of the survey dated 27.09.2019 with the report that the disclosed business place of the firm was not found and therefore, the firm is bogus. On the said basis, the registration was cancelled on 01.12.2020. This Court in Apparent Marketing Private Limited has held as under:-

“12. Having heard learned counsel for the parties and having perused the record, in the first place, cancellation of registration has serious consequences. It takes away the fundamental right.......
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May 25, 2023

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