9911796707
TMI Blog2023 (2) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... ia, impugning an order dated 02.11.2022 passed by the respondent, whereby the petitioner's registration (Reference No. ZA0711220062349) under the Goods and Services Tax Act (GST Act) was cancelled with effect from 09.09.2022. The petitioner also impugns a show-cause notice dated 27.09.2022 issued by the respondents whereby the petitioner's registration was suspended with effect from the said date, that is, 27.09.2022. 5. The petitioner was registered under the GST Act on 09.09.2022 and a Registration Certificate (Certificate No.07DGMPM1441Q2ZT) was issued. 6. The petitioner claims that it commenced its business of trading in betel nuts and placed an order to a supplier located in the State of Karnataka (M/s G.G. Agencies). It is claimed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business". Thereafter, the respondent issued the impugned order cancelling the registration, although no demand has been raised. 10. The learned counsel appearing for the petitioner has referred to Rule 25 of the Central Goods and Services Rules, 2017 (hereafter '2017 Rules'). The said Rule is set out below: "25. Physical verification of business premises in certain cases. - Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication or due to not opting for Aadhaar authentication before the grant of registration, or due to any other reason after the grant of registration, he may get such verification of the place of business, in the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... phs were taken at the time of the inspection as required; Mr Satyakam has, after obtaining instructions, responded in the negative. 14. In view of the above, the petition is allowed and the impugned show-cause notice as well as the impugned order is set aside. 15. The respondent would be at liberty to make further inquiries as it considers fit in accordance with law, and in the event the respondent is of the view that the petitioner is not carrying on any business and is not functional, it would be at liberty to issue a fresh show-cause notice fairly setting out the reasons for the same and to proceed in accordance with law. 16. It is clarified that nothing stated in this order shall be construed as an expression of the opinion as to whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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