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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 ..... t the counter-affidavit filed by respondent no.1 is not on record. 1.1. However, Mr Shourya Dasgupta, who appears on behalf of respondent no.1, has placed before us a hard copy of the counter-affidavit. 2. For the purposes of good order and record, the Registry will scan and upload the copy of the counter-affidavit made available to us so that the same remains embedded in the case file. 3. This writ petition is directed against the order dated 17.12.2018 passed by respondent no.1. Via the said order, the petitioner's GST registration has been cancelled. 4. The record shows that a show cause notice was served on the petitioner, which required him to appear before the concerned authority. The show cause notice is dated 04.12.2018. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the concerned authority. 9. We have queried Mr Dasgupta as to whether the provisions of Rule 25 of the Central Goods and Services Tax Rules, 2017 [in short, "2017 Rules"] were adhered to, since the counter-affidavit adverts to physical verification report dated 04.12.2018, apparently prepared by the Value Added Tax(VAT) inspector. It cannot be disputed that Rule 25 provides for a statutory regime in cases where the proper officer is satisfied that physical verification of the assessee's business premises is required to be carried out. Mr Dasgupta fairly concedes that the counter-affidavit is silent on this aspect. 10. Rule 25 of 2017 Rules reads as follows : "25. Physical verification of business premises in certain cases.- Where the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceeding to pass the impugned order, which resulted in, as noticed above, in the cancellation of the petitioner's registration. 11.1. Concededly, no notice was issued to the petitioner requiring, as mandated by Rule 25, his presence at the time of verification. 11.2. Furthermore, it appears that the verification report, though generated, has not been uploaded, as required, in FORM GST REG-30 on the common portal. As noted above, the period stipulated for the same is 15 days commencing from the date when physical verification is carried out. 12. This issue stands covered by the following judgments rendered by this court: (i) Judgment dated 26.04.2022, passed in W.P.(C)No.8451/2021, titled Micro Focus Software Solutions India Pvt. Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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