2023 (10) TMI 339 - HC - GST

Rejection of application for revocation of cancellation of his registration - doubt as to whether the petitioner was carrying on its business from the principal place of business - HELD THAT - One of the grounds urged by the petitioner before the appellate authority was that the impugned SCN proposing to cancel his GST registration was flawed as it did not disclose any specific reason for cancellation of its GST registration. However, the said contention was not examined. The appellate authority found that the petitioner s appeal was filed beyond the period of limitation and that the petitioner was not found present on physical verification of the registered business premises of the appellant. The impugned order records that the Officers had also proceeded for physical verification of the address (KH No. 633) which, according to the petitioner, was his correct address but had found a firm in the name of M/s SK Engineering Works functioning at the said premises. This Court had granted time for the respondents to once again physically verify the petitioner s claim that he carries on business from his principal place of business at Khasra No. 633 - impugned order as well as the Order-in- Original passed by the adjudicating authority are set aside - respondents are directed to restore the petitioner s GST registration from the date as initially granted - Petition disposed off.

Summary

Issues involved:
The petitioner filed a petition seeking directions to restore its GST registration. The impugned order rejecting the petitioner's appeal against the cancellation of registration was challenged on the grounds of incorrect address, lack of specific reasons for cancellation, and violation of principles of natural justice.

Details of the Judgment:
1. The petitioner, a sole proprietor of Tool Tech Enterprises, had his GST registration cancelled due to a Show Cause Notice (SCN) sent to the wrong address. The cancellation order did not specify any reason except for non-response to the SCN.

2. The petitioner contended that an error in the address input on the GST portal led to the cancellation. Despite seeking revocation and physical verification, the application was rejected without proper examination.

3. The appellate authority rejected the petitioner's appeal citing delay and absence during physical verification. The petitioner's claim of conducting business on the ground floor while M/s SK Engineering Works on the first floor was not considered.

4. The Court found the cancellation order void due to lack of disclosure of reasons and violation of natural justice. The impugned order and the original cancellation order were set aside, directing restoration of GST registration from the initial date.

5. The judgment clarified that restoration does not prevent future proceedings if violations are found. The petition was disposed of with the mentioned observations.