documents.
(i) Authorisation letter from the exporter
(ii) KYC letter
(iii) GST Registration Copy
(iv) IEC Registration Copy
(v) Income tax Return of Mr. Atal ... Registration and not the Customs Broker. The appellant
relied upon the Registration Certificate and if relying upon it is an
offence, issuing a registration when
explanation along with documentary evidences such as ledger
accounts, PAN and GST registration numbers of the parties through which such
expenses were incurred ... Attire & AIRPMI515H a. Copy of PAN
Hospitality b. Copy of GST registration
Service c. Copy of Aadhar Card
d. Sample copies of invoices
were issued by the
jurisdictional GST officers who, or whose predecessors or
colleagues, must have issued the GST registration. Thereafter, if it
is found that ... exporter was not operating from that address at
all and the GST registration was wrongly issued, the responsibility
rests on the officers who issued
Accounts of the assessee for the
period 01.04.2020 to 31.03.2021
GST registration certificate of Human Enterprises
Extract of GST website
PAN card copy of Sandeep ... from GST website and extract from MS
Scrap Register
4. Purchase from Naseem Khan 454 to 569
(Proprietor of Sun Enterprises)
GST Registration certificate
Accounts of the assessee for the
period 01.04.2020 to 31.03.2021
GST registration certificate of Human Enterprises
Extract of GST website
PAN card copy of Sandeep ... from GST website and extract from MS
Scrap Register
4. Purchase from Naseem Khan 454 to 569
(Proprietor of Sun Enterprises)
GST Registration certificate
documents were not found at their addresses indicated
in the GST registration. Therefore, GST registration of
the exporters were cancelled suo moto by the GST ... were found existing at their declared places of business.
Also, the GST registration of the exporter was found
cancelled suo-moto with effect from
perusal of the three RUDs shows that the exporters were
issued GST Registration by the Department. In two cases, the
exporters were filing GST returns ... were issued by the
jurisdictional GST officers who, or whose predecessors or
colleagues, must have issued the GST registration. Thereafter, if it
is found that
officer who issued
such registration and the entity which applied for and obtained
such benami registration. Once a GST registration is issued by
the department ... from the GST
website. He found that GST website is an open source and the
claim of verification of the GST registration does not hold
were issued by the
jurisdictional GST officers who, or whose predecessors or
colleagues, must have issued the GST registration. Thereafter,
if it is found that ... from that
16 C/87260/2022
address at all and the GST registration was wrongly issued,
the responsibility rests on the officers who issued
Authorization letter from the exporter
(ii) KYC letter
(iii)GST Registration copy
(iv) IEC Registration copy
(v) Company Pan Card of the exporter
(vi) Electricity ... were issued by the
jurisdictional GST officers who, or whose predecessors or
colleagues, must have issued the GST registration.
Thereafter, if it is found that
