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TMI Blog2022 (9) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... resence of the said person, and thereafter, have the verification report along with other documents including photographs uploaded in Form GST REG-30 on the common portal within 15 working days following the date of such verification. In the instant case, what is not in dispute is that physical verification was carried out by the respondents/revenue, albeit, without having the petitioner s authorized representative remain present; although, concededly, insofar as the second part of the rule is concerned, which required uploading of the verification report and other documents including photographs, it was informed that the same was done. What thus emerges is that the letter dated 06.04.2022 has not been furnished to the petitioner, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration is liable to be cancelled for the following reasons: 1. Letter dt. 6.04.2022 received DC, CGST-Delhi South Commissionerate - the firm is non existent. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 12/04/2022. 3. As is evident from the extract, the respondents/revenue suspended the registration of the petitioner w.e.f. the date of the issuance of the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort, 2017 Rules ] and a judgement passed by a coordinate bench of this Court (which included one of us i.e., Rajiv Shakdher J.) dated 26.04.2022, rendered in in W.P.(C.) 8451/2021, titled Micro Focus Software Solutions India Pvt. Ltd. v Union of India and Anr. 8. On the other hand, Mr Vashisht relies on the photographs appended to the counter-affidavit, to demonstrate that there was no business activity being carried out by the petitioner. 8.1. These photographs are appended along with the counter-affidavit filed by respondent no.2. 8.2. It is, therefore, Mr Vashisht s contention that even if the communication dated 06.04.2022 was furnished to the petitioner, the result would be the same, and therefore, the grievance artic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace carried out, albeit, in the presence of the said person, and thereafter, have the verification report along with other documents including photographs uploaded in Form GST REG-30 on the common portal within 15 working days following the date of such verification. 12. In the instant case, what is not in dispute is that physical verification was carried out by the respondents/revenue, albeit, without having the petitioner s authorized representative remain present; although, concededly, insofar as the second part of the rule is concerned, which required uploading of the verification report and other documents including photographs, we are told that the same was done. 12.1. Mr Vashisht says that inspection, albeit, without the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the subject premises. 17. According to Mrs Manish, had the authorized representative of the petitioner been made to remain present at the business premises, the circumstances obtaining at the site could have been explained by the said representative. 18. Be that as it may, what thus emerges is that the letter dated 06.04.2022 has not been furnished to the petitioner, which, as indicated above, forms the basis of the show cause notice and the impugned order. 19. Besides this, the proper officer opted to have the petitioner s business premises inspected, albeit, without the presence of its authorized representative. As noted above, had notice/intimation been given, the glitch could have been overcome. 20. Furthermore, a perusa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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