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TMI Blog2022 (11) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... emed it necessary to carry out physical verification of the petitioner s place of business before proceeding to pass the impugned order, which resulted in, as noticed above, in the cancellation of the petitioner s registration. Concededly, no notice was issued to the petitioner requiring, as mandated by Rule 25, his presence at the time of verification - the impugned order cancelling the petitioner s GST registration cannot be sustained. The petitioner s GST registration shall stand restored - petition allowed. - W.P.(C) 9207/2019 & CM No.37947/2019 - - - Dated:- 1-11-2022 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE TARA VITASTA GANJU Petitioner Through: Mr Boudhayan Bhattacharya and Mr Anshul Narayan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter is not disputed by Mr Dasgupta. 6. The writ petitioner, though, avers that in and about June 2018, an application had been filed with the concerned authority indicating the fact that the petitioner had relocated its principal place of business. 7. Furthermore, Mr Boudhayan Bhattacharya, who appears on behalf of the petitioner, has drawn our attention to the reply dated 07.12.2018. This reply was sent, according to the petitioner, in response to the show cause notice dated 04.12.2018. 7.1. A perusal of the reply does indicate that the petitioner took the stand that there was a relocation of its place of business. Both addresses, i.e., the address available with respondent no.1 and the new address are alluded to in the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of the said person, done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification. [Emphasis is ours] 10.1. As would be evident, the said rule provides that where a proper officer is satisfied that physical verification of the place of business of a person is required due to failure of Aadhaar authentication, before the grant of registration or due to any other reason after the grant of registration, such physical verification of the place of business, if deemed necessary, is to be carried out in the presence of the said person. 10.2. Furthermore, after physical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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