9911796707
TMI Blog2024 (9) TMI 1540X X X X Extracts X X X X X X X X Extracts X X X X ..... that he has not received a copy of the GSTI field visit report on the basis of which the impugned SCN and the impugned order are founded - violation of principles of natural justice - HELD THAT:- It is material to note that the impugned SCN did not propose cancellation of the petitioner s GST registration with retrospective effect. Thus, the petitioner had no opportunity to respond to any such act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner. The petitioner is at liberty to file a reply/response to the said impugned SCN, on the assumption that it proposes cancellation of the petitioner s GST registration with retrospective effect, within a period of two weeks thereafter - petition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Mr. Shivashish Karnani, Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is liable to be cancelled for the following reason(s): Rule 21(a)-person does not conduct any business from declared place of business As per GSTI field visit report, the firm found non-existing at the registered address. 4. It is apparent from the above that the petitioner s GST registration was cancelled on the basis of a field visit report submitted by the Goods and Service Tax Inspector (GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided ex-parte on the basis of the available record and on merits. Additionally, the petitioner s GST registration was suspended with effect from 22.07.2022. It is the petitioner s case that he has not received a copy of the GSTI field visit report on the basis of which the impugned SCN and the impugned order are founded. 7. It is also material to note that the impugned SCN did not propose cancella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity to respond to the said action. The impugned order is set aside. The respondents are directed to furnish a copy of the GSTI field visit report to the petitioner. The petitioner is at liberty to file a reply/response to the said impugned SCN, on the assumption that it proposes cancellation of the petitioner s GST registration with retrospective effect, within a period of two weeks thereaf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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