The Madhya Pradesh high court furnished that the failure to produce the needed credentials will go towards the revocation of the enrollment for the supply of goods. The petitioner is the owner of M/s Om Trading Company is a dealer registered under the Central Goods and Services Tax Act, 2017, and trades in selling and buying butter/ghee along with the other milk products beneath the name M/s Om Trading Company Gwalior.
The petitioner received the show cause notice through the deputy commissioner of the state tax Gwalior, where it commented that the petitioner is moving on the business only on papers and the e-way bills, are downloaded however towards the vehicles are not transporting any goods in the real.
The notice of action raised when the report was given through the Deputy Commissioner, Range- A, Agra to the Joint Commissioner, Gwalior, which reveals that the petitioner had taken the business transaction with one M/s Macro International, Kacharighat, Agra, and has bought 8100 kgs of Ghee in the amount of Rs 23,49,000/ and then again bought the 1000 tin of the butter via bill with the amount to Rs 40,50,000.
The show-cause notice is given because it reveals that the bills were not with the supply of goods and are faking as per the law inside the Act of 2017. Beneath rule 21(b) of the Central Goods and Services Tax Rules 2017 the notice was given which makes it important that the enrollment given to the owner is subjected to be canceled if the same individual has given the invoice or bill excluding the supply of goods or services 
As the petitioner failed to prove his e-way transaction information his enrollment was revoked through the order. The petitioner was not satisfied with that and appealed in the court beneath 107 of the Act of 2017. The appellate authority takes into the acknowledgment of the whole case on record, declares the order passed by the Dy. Commissioner of State Tax.
The two judges Justices S.A.Dharmadhikari and Anand Pathak urged that the order be moved through the appellate authority; it shows that the investigation was executed prior to passing the order where some inconsistency was revealed with respect to the petitioners business.
It revealed that the petitioner was unable to prove the bill transaction information and thus the GST registration was revoked. The hearing opportunity was given to the petitioner. There is no strong evidence revealed on the record to explain the stand opted via petitioner. The judge while revocating the writ applicant comes directly to the conclusion.
