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TMI Blog2023 (12) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... ame. HELD THAT:- It is apparent that no physical verification had been carried of the petitioner s earlier premises during the period 14.10.2022 to 31.05.2023. Any such verification was required to be carried in accordance with the Rules, which also mandates the petitioner to be issued a notice for the same. It cannot be accepted that the Appellate Authority could have taken a definite view of the petitioner being non- functional from its declared place of business prior to 31.05.2023. It is also apparent that there is no contest that the petitioner had furnished evidence of his leasing another premises with effect from 31.05.2023. Undisputedly, the petitioner has not been unable to upload his application for change of its earlier place of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner s GST registration for the reasons stated as: Others . The petitioner was directed to appear before the concerned officer on 31.01.2023. Additionally, the petitioner s GST registration was suspended with effect from the date of the SCN, that is, with effect from 25.01.2023. Thereafter, by an order dated 14.02.2023, the petitioner s GST registration was cancelled with retrospective effect from 09.11.2021. The reasons for cancelling the petitioner s GST registration as stated in the said order are as under: 1. The tax payer is non-existing as per Deputy Commissioner, Anti Evasion, CGST Delhi North Letter F.No.IV(Hqrs. Prev) GST-N/12/2800/Gr2/2022/19846 dated 04.11.2022. Cancellation of Registration is initiated as per the Section 29(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner seeks to rely on. He shall appear before the concerned office rat 10.30 a.m. on 26.05.2023 along with a hard copy of his reply. 14. The concerned officer shall consider the petitioner s objections, including the objection that the relevant Rules have not been complied with, and pass a speaking order within a period of two week from today. The petition is disposed of in the aforesaid terms. 15. Dasti under the signature of the Court Master. 4. The petitioner states that pursuant to the said order, he appeared before the concerned officer and provided the necessary documents. 5. Since the key question was whether the petitioner was carrying on its business from the declared principal place of business, a verification was conducted on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred another writ petition before this Court being W.P.(C) No. 11677/2023, inter alia, also challenging Rule 23(3) of the Central Goods Service Tax Rules, 2017 (hereafter the CGST Rules ) as arbitrary and violative of Article 19(1)(g) of the Constitution of India. 9. The aforesaid petition was taken up by this Court on 04.09.2023. During the hearing, the learned counsel appearing for the petitioner did not press the prayer for declaring the Rule 23(3) of the CGST Rules as unconstitutional as the petitioner was, essentially, aggrieved by non-disposal of its appeal against the order dated 06.06.2023 by the Appellate Authority. 10. In view of the above, this Court passed an order dated 04.09.2023 disposing of the aforementioned petition W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eleven months and therefore the Appellate Authority had reasoned that the petitioner would have continued to operate from the said premises till 14.10.2022, however, did not accept that the petitioner continued to occupy the said premises thereafter. Thus, according to the Appellate Authority there was a gap between 14.10.2022 (the date on which the earlier Rent Agreement expired) and 31.05.2023 (the date on which the Rent Agreement for the new premises had commenced). According to the petitioner, although its Rent Agreement for the earlier premises expired on 14.10.2022, the petitioner had continued to occupy the same till he shifted to the current place of business in the end of May, 2023. 15. It is apparent that no physical verification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In view of the above, we consider it apposite to dispose of the present petition with the following directions: (a) The concerned official of the respondents shall visit the petitioner s current premises (336/26, Onkar Nagar-B, Tri Nagar, Delhi-110035), within a period of one week from date, to verify whether the petitioner is occupying the same. (b) In the event the petitioner is found occupying and operating from the aforesaid premises, the petitioner s GST registration shall be restored immediately thereafter. (c) The petitioner shall file the requisite application regarding shifting to his new place of business. The concerned official shall verify whether the petitioner has filed the requisite returns as well as application for updati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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