Tvl. Sri Balajee Udyog Vs Assistant Commissioner (ST)
Date: April 19, 2026
Subject Matter
GST Registration Cancellation Upheld for Fake ITC Claims and Unproven Goods Movement
Summary
The High Court has dismissed an intra-court appeal, affirming the cancellation of a taxpayer's GST registration. The decision was based on the appellant's failure to provide sufficient proof of physical movement of goods to substantiate a substantial…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT 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…