9911796707
TMI Blog2022 (9) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... it is also indicated, as is evident on a plain reading of the impugned order, that the premises of the petitioner were physically verified by the Range Inspector, after receiving approval from the competent authority, and that it was found that the premises had been sealed by DGGI, Chennai. Although, as per the impugned order, the Range Inspector appears to have physically verified the petitioner s premises, neither was any notice given of the physical verification, nor is the report which was generated after the verification, uploaded on the portal - This was required to be done, as provided in Rule 25 of the CGST Rules. Petition allowed. - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE TARA VITASTA GANJU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... your registration stands suspended with effect from 31/03/2022. 2. A perusal of the SCN would reveal, that there is next to nothing stated, as to the reason why the concerned authority proposed the cancellation of registration. 2.1 As a matter of fact, the concerned authority, ironically, put the onus on the petitioner to demonstrate that registration has been obtained by fraud, willful misstatement statement or suppression of facts. 2.2 We would have thought, that in the first instance, the concerned authority would have adverted to some broad facts, which would have demonstrated that the petitioner had employed fraud, willful misstatement or suppression of facts, while obtaining registration. 2.3 Nothing of this kind has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at current registered and additional place on GST portal/certificate attached herewith, Please make necessary checks and take required actions and then drop the suspension of GSTIN 4. Within less than a month, the impugned order was passed. Since the impugned order is brief, the relevant portion of the said order is set forth hereafter: This has reference to your reply dated 07/04/2022 in response to the notice to show cause dated 31/03/2022 Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s). 1. Suo Moto cancellation of the taxpayer was initiated u/s 29(2) of the CGST Act 2017 as per le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 0 Interest 0 0 0 0 Penalty 0 0 0 0 Others 0 0 0 0 Total 0 0 0 0 5. A plain reading of the order would show, that the petitioner s registration was cancelled on account of an enquiry pending against the petitioner, which evidently is being carried out by DGGI, Chennai concerning supply of spurious goods. 5.1 Furthermo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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