9911796707
TMI Blog2023 (9) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... m. The HSN of goods and services was not reflected on the CBIC portal. The Proper Officer also highlighted that the principal reason for rejection of his was that the petitioner had shifted its place of business to a new place but the same was not reflected as additional place of business in the requisite form; thus, GSTIN could not be restored as it pertained to an earlier address. The petitioner had explained that the order cancelling its GST registration was passed on 22.07.2022, and it had filed its application for revocation of cancellation of its GST registration on 21.08.2022 and the day of filing the application was not required to be considered. The petitioner had filed its application for revocation on the 30th day following th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id order dated 28.03.2023 rejecting the petitioner s application for revocation of cancellation of his GST registration. 3. The petitioner s GST registration was cancelled by an order dated 22.07.2022, pursuant to a Show Cause Notice dated 13.06.2022. The petitioner also impugns the said order dated 22.07.2022. 4. The only reason provided in the said Show Cause Notice reads as under: Discrepancies noticed while conduct of Physical Verification . 5. The petitioner was directed to furnish his reply within seven working days from the date of service of the said Show Cause Notice and further appear before the concerned officer on 23.06.2022. 6. As is apparent from the above, the Show Cause Notice is cryptic and is incapable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to explain certain discrepancies found during the physical verification of the registered premises on 22.07.2022. 12. Thereafter, a Show Cause Notice dated 20.03.2023, was issued proposing to reject the petitioner s application for revocation of the order of cancellation of his GST registration. The said Show Cause Notice mentions the following reasons for proposing rejection of his application: some discrepancies were found during physical verification; the application for revocation of cancellation of the GST registration was delayed by one day; the petitioner was carrying on his activities from its current address (X-39, Room No 4, 2nd Floor, Loha Mandi, Naraina, New Delhi -110028) which was not the place declared in the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner s explanation for delay of one day was not acceptable because the petitioner had not quoted any Section of the Limitation Act, 1963 in support of its claim. The HSN of goods and services was not reflected on the CBIC portal. The Proper Officer also highlighted that the principal reason for rejection of his was that the petitioner had shifted its place of business to a new place but the same was not reflected as additional place of business in the requisite form; thus, GSTIN could not be restored as it pertained to an earlier address. 17. The petitioner appealed the said order to the Appellate Authority. The Appellate Authority noted that the petitioner s application for revocation of cancellation of its GST registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner s GST registration is that the petitioner had shifted his premises and had not filed the requisite form. 21. The petitioner had, at the initial stage, stated that he had shifted after his registration was cancelled and therefore, was unable to file the requisite forms. This contention was not addressed. Concededly, if a taxpayer s GST registration is cancelled, he is disabled from filing the necessary forms. 22. If the petitioner is disabled from filing the requisite form to record the change of place of business, the same cannot be considered as a ground for not restoring its GST registration. More particularly, since the same was not the ground on which the petitioner s GST registration was cancelled in the first place. 23. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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