9911796707
TMI Blog2024 (8) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... g the petitioner s GST registration - violation of principles of natural justice - HELD THAT:- There are merit in the petitioner s contentions that the SCN and the impugned cancellation order are unreasoned. The SCN records no reason for proposing to cancel the petitioner s GST registration. It merely states that proceedings for cancellation of the GST registration have been initiated. The impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereafter the impugned cancellation order), whereby the petitioner s Goods and Services Tax (GST) registration was cancelled. 4. The petitioner claims that it owns a hotel Bloom, 17A/32, WEA Karol Bagh, Central Delhi, New Delhi 110005 the operation and management of which were handed over to another company. The petitioner claims that its office is also located in the same building of the hotel at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was suspended with effect from the date of the SCN, that is 06.11.2023. 7. The petitioner responded to the SCN explaining that its office was located at the 4th floor in the same building. However, because of the new management team, correct information was not provided to the concerned officer. Notwithstanding such explanation, the proper officer passed the impugned cancellation order, cancelling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Authority rejected the petitioner s appeal on the ground that the documents were not attested and the petitioner had failed to submit the ownership document of the building in question. The Appellate Authority also rejected the petitioner s appeal for the reason that it had not obtained the No Objection Certificate from the Anti Evasion Branch. 12. We find merit in the petitioner s contentions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cellation order cancelling the petitioner s GST registration is revoked. The respondents are directed to restore the petitioner s GST registration forthwith. 16. It is clarified that this order will not preclude the concerned authorities from initiating any action against the petitioner, including for cancellation of the petitioner s GST registration retrospectively, albeit in accordance law. 17. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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