9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 511 - HC - GSTCancellation of petitioner s GST registration - respondents have not permitted the petitioner to update the records to reflect its current place of business - HELD THAT - It is considered apposite to dispose of the present petition by permitting the petitioner to file an application for revocation of cancellation of its GST registration, and also substantiate that it is carrying on its business from another premises. If the said application for revocation of cancellation of GST registration is filed within a period of two weeks from today alongwith the relevant documents, the Proper Officer shall consider the same and pass a speaking order within a period of one week from the said date, uninfluenced by the previous order(s). Petition disposed off.
Issues involved: Impugning an order cancelling GST registration, validity of Show Cause Notice, rejection of application for changing place of business, cancellation of registration due to failure to update records.
Impugning Order Cancelling GST Registration: The petitioner challenged an order cancelling their GST registration, which was based on the petitioner not functioning at their principal place of business. The petitioner had applied to change their place of business, but the application was rejected without providing any reasons. The field visit report showed the manager present but the business not operational at the principal place. The court allowed the petitioner to file an application for revocation of cancellation within two weeks, along with supporting documents, and directed the Proper Officer to pass a speaking order within one week. Validity of Show Cause Notice: The petitioner received a Show Cause Notice proposing cancellation of GST registration due to non-functioning at the principal place of business. However, the Notice did not specify a date or time for response or appearance. The court noted that the SCN was issued before a field visit was conducted, which found the business non-operational. The court directed the Proper Officer to consider the petitioner's request for revocation of cancellation and altering records to reflect the current place of business. Rejection of Application for Changing Place of Business: The petitioner had applied to change their place of business, but the application was rejected without providing any reasons. The court deemed the rejection unsustainable as it was unreasoned. The court directed the Proper Officer to consider the petitioner's request for altering records to reflect the current place of business, despite the previous unreasoned rejection order. Cancellation of Registration Due to Failure to Update Records: The petitioner's GST registration was cancelled as they were not allowed to update records to reflect the current place of business. The court allowed the petitioner to file an application for revocation of cancellation within two weeks, along with relevant documents, and directed the Proper Officer to pass a speaking order within one week, uninfluenced by the previous unreasoned order. The court also instructed the Proper Officer to consider the petitioner's request for altering records to reflect the current place of business.
|
