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TMI Blog2024 (1) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of cancellation of GST registration and in the order rejecting the application for revocation, that the petitioner was not running business at the registered address is a finding of fact, which prima facie is based on some material in the form of the field inspection report. If the petitioner s case is contrary, that the business was being run at the registered address and if the petitioner has evidence to prove that, as submitted by the learned counsel for the petitioner, the appropriate forum to reappraise the evidence to determine finding of fact, is not in the writ petition under Article 226 of the Constitution of India. Undisputedly, the petitioner has got the statutory alternative remedy of appeal. If the petitioner so chooses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for revocation of cancellation vide order Ref. No. ZA371023004149Z, dated 4.10.2023. 4. The petitioner was issued a show-cause notice dated 26.06.2023. The order of cancellation was passed on 07.07.2023, mentioning that the petitioner did not submit a reply to the show-cause notice. 5. Learned counsel for the petitioner submits that the petitioner submitted a reply on 07.07.2023 itself, i.e., date of the order of cancellation. He however submits that the reply was not filed within the time granted in the show cause notice. 6. For revocation of order dated 07.07.2023, the petitioner filed an application, upon which the notice dated 04.08.2023 was issued, mentioning that the application for revocation was liable to be rejected for the reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the order rejecting the application for revocation was passed by Deputy Assistant Commissioner. 12. From the aforesaid, it is admitted by the petitioner that he got the registration on his residential address for the business. 13. The fact of physical verification finds mention in para-3 of the petitioner s affidavit in support of the writ petition in which it is interalia submitted that the petitioner sent an explanation in writing on 06.07.2023, explaining that on 26.06.2023, he received a call from a person introducing himself as officer authorized for physical verification of business and existence of the taxpayer, but the petitioner was out of station at that time and no one was there at the place of business and consequently no one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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