9911796707
TMI Blog2024 (6) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/GST/DCST/APP-II dated 18.08.2023, whereby the appellate authority rejected the appeal of petitioner being devoid of any merit; and (iv) Order No.383-86/GST-17/Appeal-II dated 17.11.2023, whereby the review application filed by the petitioner came to be dismissed by the appellate authority. The petitioner is also seeking a direction to the respondents to restore its GST registration number and also direct respondent No.3 to allow the petitioner to file the monthly return from October, 2022 onward, annual return for the financial years 2021-22, 2022-23 and also to avail the ITC pertaining to the financial years 2021-22 and 2022-23. 2. The facts-in-brief, as gathered from the file, are that the petitioner is engaged in providing tour related services, i.e., organizing tours, arrange transportation, accommodation, meals and guide services. The petitioner was also granted GST registration, bearing No.01AABCT5333R1Z7. It is averred that on 02.03.2022 a show cause notice was issued to the petitioner by respondent No.3 seeking to cancel its registration on the ground that the petitioner is non-functioning or non-existing at the principal place of business, i.e., Ishber, Nishat Main Road ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Boulevard Road, Srinagar with effect from 07.05.2023 and communicated the same to respondent No.3 vide letter dated 10.07.2023 accompanied with lease deed along with layout plan entered with Johansen Travel Agency, electricity bill, PAN of landlord Mr. Imran Gosani, declaration from Johansen Travel Agency, PAN and GSTN of Johansen Travel Agency, photos of the office etc. It is averred that a copy of the same was also submitted to respondent No.2 on 12.07.2023 and re-submitted to respondent No.3 on 19.07.2023. 6. It is averred that against the order dated 18.08.2023 the petitioner also filed a review application before the appellate authority, however, the same came to be rejected vide Order No.383-86/GST-17/Appeal-II dated 17.11.2023. Hence, the present petition on behalf of petitioner. 7. Objections have been filed on behalf of respondents contending therein that in the month of September, 2022, during routine inspection, the business premises of petitioner-Company was found locked. The landlord in the month of October, 2022 also gave an undertaking that the business premise is no more used by the petitioner-Company since many months. Even on 02.11.2022 the petitioner-Company wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Rules, 2017, no prior notice for physical verification was given to the petitioner to ensure presence of its employee(s). Therefore, it would be appropriate to reproduce hereunder Rule 25 of CGST Rules, 2017: "Rule 25. Physical verification of business premises in certain cases: "Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication [or due to not opting for Aadhaar authentication] before the grant of registration, or due to any other reason after the grant of registration, he may get such verification of the place of business, in the presence of the said person, done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification." 13. A perusal of the above Rule clearly indicates that the proper officer was required to get the physical verification of the business premises done in the presence of concerned person. In the present case, it seems the respondents have clearly violated the provisions of Rule 25 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 and the order for restoration of petitioner's registration was issued on 01.09.2022 by the State Tax Officer, Circle R, Kashmir certifying the application of petitioner-company to be in order; meaning thereby that the required formalities on the part of petitioner-company were complete in all respects as on 01.09.2022. 16. Once the State Tax Officer had himself admitted before the Appellate Authority, State Taxes (Appeals-II), Kashmir Division that the unit of the petitioner-company was existing and he confirmed existence of the same, as reflected in order dated 29.08.2022 (supra), then what prompted the respondents herein, particularly State Tax Officer, to again issue show cause notice dated 20.09.2022 within 19 days of the restoration of petitioner's registration or within 22 days of the passing of order dated 29.08.2022 (supra), proposing to cancel the registration of petitioner-company being non-functional at the principal place of business, is not forthcoming. It is strange enough that just 22 days earlier in the order dated 29.08.2022 passed by the Appellate Authority, State Taxes (Appeals-II), Kashmir Division, the State Tax Officer had himself admitted that the unit of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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