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TMI Blog2023 (2) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... as the impugned order is set aside. - W.P.(C) 16388/2022 & CMNo.51463/2022 - - - Dated:- 29-11-2022 - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV For the Petitioner : Ms Anjali Jha Manish and Ms Divya Rastogi, Advocates. For the Respondents : Mr. Satyakam, Adv. for R-1 to 3. ORDER 1. Issue notice. 2. Mr Satyakam, learned counsel appearing for the respondents, accepts notice. 3. With the consent of the counsel parties, the petition has been taken up for final hearing. 4. The petitioner has filed the present petition, inter alia, impugning an order dated 02.11.2022 passed by the respondent, whereby the petitioner s registration (Reference No. ZA0711220062349) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... establishment at the said address and the petitioner was not functional. The field visit report (GST RG-30) was prepared. However, the same has not been uploaded. It is also conceded that no photographs were taken and no intimation was served on the petitioner prior to the inspection. 9. The said inspection triggered the impugned show-cause notice and suspension of the petitioner s registration. In terms of the impugned show-cause notice, the petitioner was called upon to show-cause as to why its GST registration should not be cancelled, for the reason that taxpayer found non-functioning/not existing at the principal place of business . Thereafter, the respondent issued the impugned order cancelling the registration, although no demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 2017 Rules was not strictly followed the petitioner can be afforded an opportunity to contest the same. The impugned show-cause notice was issued to afford the petitioner an opportunity to present its case as to why the registration should not be cancelled. He submitted that all contentions including that Rule 25 of the 2017 Rules was not followed, would be available to the petitioner. 13. This Court is unable to accept that the impugned show-cause notice can be sustained, considering that it is clear that it is premised on an alleged inspection that was carried contrary to the 2017 Rules. This court had also enquired whether any photographs were taken at the time of the inspection as required; Mr Satyakam has, after obtaining instruc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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