9911796707
TMI Blog2024 (7) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... tration (GSTIN: 07AATFS9380G1ZG) not be cancelled. The reason stated in the impugned SCN for the then proposed action is set out below: "1 VISITED AT REGISTERED ADDRESS FOR PHYSICAL VERIFICATION. THE FIRM WAS FOUND NOT EXISTENCE." 4. The petitioner was also called upon to respond to the impugned SCN within seven working days and was further directed to appear before the Proper Officer on 16.06.2022 for a personal hearing. The petitioner's registration was also suspended with effect from the said date - 14.06.2022. The petitioner did not respond to the impugned SCN, which led to the respondent cancelling the petitioner's GST registration by an order dated 23.08.2022 for the reasons stated in the impugned SCN - that the firm was found to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocation of cancellation order dated 23.08.2022 was rejected. 10. The petitioner filed an appeal against the said order, which was also rejected by the order-in-appeal dated 15.03.2024. 11. Although, the petitioner has a remedy of an appeal before the GST Tribunal, however, the same is illusory as the GST Tribunal has not been constituted as yet. 12. It is in the aforesaid circumstances, that the petitioner has approached this Court. 13. A plain reading of the petitioner's GST Registration Certificate indicates the petitioner's principal place of business as "103, Block-A, Kamla Nagar, South-East Delhi, Delhi-110007". It also reflects the petitioner's additional place of business as "18, Suraj Kund Road, Pul Pehladpur, South-East Delhi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom where the petitioner carries on its business being the additional place of business as reflected in its Registration Certificate dated 17.07.2018. 17. The learned counsel appearing for the respondents has secured instructions and submits that the petitioner's additional place of business would be verified and if the petitioner's contention that it has been carrying on its business from the said place, is found to be correct, the petitioner's GST Registration would then be restored. This is also subject to the petitioner applying for rectification of its principal place of business in accordance with law, immediately after its registration is restored. 18. In view of the above, the present petition is disposed of by directing the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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