9911796707
TMI Blog2023 (8) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner also impugns the order dated 18.08.2022 cancelling its GST registration passed pursuant to the impugned SCN. The petitioner had applied for revocation of the order cancelling its GST registration on 12.09.2022, however, the said application was also rejected by an order dated 13.10.2022. The petitioner impugns the said order as well. 2. The respondents issued the impugned show cause notice on 07.07.2023 proposing to cancel to the petitioner's GST registration for the following reasons. "Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed." 3. The petitioner was directed to appear before the proper officer on 25.07.2022 at 11:00 a.m. and to file a reply within a perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that the tabular statement indicating the amount of tax recoverable from the petitioner as reflected in the impugned order dated 18.08.2022 records the tax payable as nil. 5. It is the petitioner's case that it had shifted its place of business in Delhi to Shop No. 10, Property No. 11/35-B, First Floor, Tilak Nagar, New Delhi in the month of July, 2021. The petitioner had also explained that the earlier premises, where it was carrying on its business, was destroyed by the Northern Railways and therefore the petitioner was compelled to shift from the said premises. 6. Aggrieved by cancellation of its GST registration with retrospective effect, the petitioner filed an application seeking revocation of the order dated 18.08.2022 cancellin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notices were also sent through email. However, the notice dated 28.04.2022 was received back by the Postal Department on 12.05.2022 with the remark "left without address". Similarly, the notice dated 23.05.2022 issued in respect of the tax period 2018-19 was received back on 27.05.2022 with the similar remark - "left without address". 11. Notwithstanding the same, a reply was also received from the petitioner on 30.05.2022, whereby the petitioner had requested for further period of ten days for furnishing the relevant data as required. 12. In the circumstances, the concerned officer conducted a physical verification of the premises on 05.07.2022, which indicated that the complex housing the petitioner's place of business had been demoli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n any allegation that the premises had been demolished many years ago as stated in the counter affidavit filed on behalf of the respondents. 17. A copy of the application filed by the petitioner seeking revocation of the cancellation order dated 18.08.2022 is not on record, but the screenshots indicating that the said application was filed have been annexed to the present petition. The learned counsel appearing for the petitioner submits that the petitioner had, along with its application, enclosed documents such as the aadhaar card, pan card, electricity bill and NOC from the landlord to support the petitioner's claim of having shifted its place of business in July, 2021. The screenshot reflects that such accompanying documents were filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29.09.2022. The affidavit, filed by the respondents, affirms to the contrary. Admittedly, the petitioner's Chartered Accountant had appeared on 29.09.2020 and handed over the petitioner's reply to the show cause notice, inter alia, explaining that the petitioner had shifted its premises in July, 2021. The petitioner also claims that it had submitted documents evidencing the rent receipt and the NOC from the landlord, which substantiated the petitioner's assertion that it was carrying on business at the new address. 21. The impugned order dated 13.10.2022 neither refers to the reply filed by the petitioner nor considers the explanation provided by the petitioner. There is no dispute that the premises where the petitioner claims to have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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