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2023 (11) TMI 599 - HC - GSTRevocation of GST registration of petitioner - SCN did not specify any reason for proposing to cancel the petitioner s GST registration - violation of principles of natural justice - HELD THAT - The petitioner s contentions that the SCN did not specify any reason for proposing to cancel the petitioner s GST registration, and that the impugned order cancelling its registration is void as not informed by reason, is merited. The impugned order cancelling the petitioner s GST registration does not reflect any reason for the same. The petitioner s contention that it was required to issue a notice to the petitioner prior to any inspection is merited, however, it is the petitioner s case that he had shifted its principal place of business. Thus, even if a prior notice of inspection had been issued, no effective purpose would be served as admittedly the petitioner is not carrying on its business from its stated place of business. The petitioner s request for amendment was rejected on the ground that the petitioner had failed to provide the requisite information - it is considered apposite to set aside the order dated 09.05.2023 whereby the petitioner s application for amendment of the GST registration was rejected. Petition disposed off.
Issues involved:
The petitioner challenges the cancellation of its GST registration. Details of the judgment: The petitioner was registered with the GST authorities from 01.07.2017 and applied for an amendment in its GST registration due to a change in its principal place of business in 2022. The application for amendment was rejected on 09.05.2023 without receiving a show cause notice. Subsequently, a Show Cause Notice (SCN) was issued on 01.09.2023 proposing to cancel the GST registration based on Section 29(2)(e) for fraud, wilful misstatement, or suppression of facts. The petitioner's registration was suspended, and the SCN did not specify the reasons for cancellation, only referring to a letter from the Anti Evasion Branch listing non-existent taxpayers. The petitioner contended that the cancellation lacked specific reasons and was retrospective from 01.07.2017, despite the SCN not proposing retrospective cancellation. The impugned order did not mention any reason for cancellation. The petitioner argued that no prior notice of inspection was issued, relying on a previous case decision. The petitioner also filed an application for revocation of the cancellation, which was pending. The court found merit in the petitioner's contentions, setting aside the order rejecting the application for amendment. The petitioner was allowed to submit necessary documents to support the application for revocation of the cancellation. If the concerned officer is satisfied that the petitioner is operating from the stated principal place of business, the cancellation of GST registration shall be revoked.
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