9911796707
TMI Blog2024 (9) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... existence including the photograph of the premises bearing the sign board of D K Freight Carrier as well as indicating his name and mobile phone number. The appellate authority has rejected the petitioner s appeal on the ground that he had not provided sufficient documents as to his principal place of business. Insofar as documents relating to the current address of the petitioner is concerned, the petitioner has provided the same. It is considered apposite to remand the matter to the appellate authority to consider the matter afresh. The petitioner may file all documents on which it seeks to rely upon to show that he was carrying on the business from the declared principal place of business till he shifted to the current address - petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd House No. 19, Naharpur, Sector-7, Rohini, North West District, Delhi. The petitioner was not found at the said place and the same was communicated to the concerned proper officer. Pursuant to the said information, the proper officer issued the Show Cause Notice dated 26.06.2023 (hereafter the SCN) and called upon the petitioner to show cause as to why its GST registration not be cancelled. The petitioner was called upon to furnish a reply to the SCN within a period of seven working days from the date of service of the SCN and was also directed to appear before the proper officer on 03.07.2023 at 02.49 PM. Additionally, the petitioner s GST registration was suspended from the date of the issuance of the SCN, that is, with effect from 26.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot acceptable. As the taxpayer is not working on the registered principal place of business during the present days. Taxpayer has violated section 28 of the CGST Act,2017 by non filing of amendment of GST registration as the time of change of principal place of business. 9. Aggrieved by the said order dated 31.01.2024, the petitioner filed an appeal under Section 107 of the CGST Act/ the DGST Act. The said appeal was rejected by an order dated 06.08.2024. The reasons for rejecting the appeal are set out in paragraph nos. 6 7 of the said Order-in-Appeal dated 06.08.2024, which are reproduced below: - 6. I find that though the appellant stated that they shifted to new premises on 01.06.2023 and applied for amendment on 03.06.2023 but no docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the said impugned order. 10. It is apparent that the petitioner s application for revocation of the cancellation order was rejected on the ground that he had not submitted any document to substantiate that he had shifted the principal place of business on 01.06.2023. This is the central controversy in the present petition. 11. The learned counsel appearing for the respondents referred to a letter dated 10.08.2023 received from Anti Evasion Branch a copy of which was handed over in Court. The same indicates that the petitioner s statement was recorded on 17.07.2023. In his statement, the petitioner stated that he had left his registered principal place of business, House No. 19, Naharpur, Sector 7, Rohini, North West District, Delhi 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t-20, Sector 24, Rohini, Delhi -110085. He had also produced the documents including the Aadhaar Card, PAN Card and the first two pages of the documents dated 01.10.2022 for purchase of the said premises. 14. There is a dispute as to the date on which the petitioner had filed the application for amendment of his GST registration. The order dated 28.06.2023, which reflects the system generated date of the said application, reflects the same as dated 03.06.2023. 15. We are of the view that the controversy as to whether the petitioner was in existence is required to be addressed by considering the petitioner s document of being in existence at its principal place of business prior to shifting to the new address. As far as the petitioner s curr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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