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TMI Blog2024 (12) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... n for dismissal of application - violation of principles of natural justice - HELD THAT:- Once the site which was inspected and which was stated to be the place from where business was being carried on was found to be in conformity with the disclosures made in the original registration certificate, the order of the appellate authority is clearly rendered unsustainable. It is ex facie apparent that apart from using the phrase any supporting documents and others , no further reason was assigned as to why the said application merited dismissal - The order of 29 February 2024 cannot be sustained. Conclusion - In view of the fact that proper reason was not assigned as to why the said application merited dismissal, the order of the appellate auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition. 3. As we read the original Show Cause Notice [SCN] dated 24 November 2023, it is apparent that the same was based on the allegation that the petitioner was not conducting business at the declared place and that he was issuing invoices without any corresponding supply of goods or services. The SCN proceedings came to be finalised in terms of the order dated 07 December 2023 and where the authority observed and held as follows:- Form GST REG-19 [See rule 22 (3)] Reference Number: ZA071223028146W Date: 07/12/2023 To MAU HASEEN H NO-170 GALI NO-2, ANAR WALI MASHJID OLD MUSTAFABAD, New Delhi, North East Delhi, Delhi, 110094 GSTIN/ UIN:07BIXPH1779MlZC Application Reference Number (ARN): AA0711230694411 Date: 05/12/2023 Order for Cancella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss II/AVATO Ward 74 4. It becomes apparent at the very outset that while the charge of not conducting business at the declared place was maintained and upheld, the authority additionally held that the firm was involved in passing on of inadmissible Input Tax Credit [ITC] without actual supply of goods and services. It is this order which formed the subject matter of the appeal which came to be preferred. 5. During the course of consideration of that appeal, the appellate authority appears to have instructed the Goods and Services Tax Inspector [GSTI] to undertake a field inspection. This becomes apparent from a reading of paragraph 5 of the order passed by the appellate authority and which is reproduced hereinbelow:- 5. Report of Ward offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so been maintained. However, the appellate authority was convinced to dismiss the appeal solely on the ground that the GSTI had also alleged in its report that the address particulars which were mentioned were different from those which existed on their record. 7. Mr. Aggarwal, learned counsel appearing for the respondents has placed for our perusal the Inspection Report and from which we gather that the location details which were mentioned and stand captured therein were the same as those mentioned in the original certification of registration. The appellate authority appears to have confused the issue by virtue of the declarations which were made in respect of the residential address of the writ petitioner. 8. In our considered opinion, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o explain why its application be not rejected for the following reason:- 1 Any Supporting Document-Others (Please specify)-As per direction of the Additional Commissioner (Anti-aviation, CGST, Delhi East letter No. 5312 dated 22-11-2023 and also GSTI report dated 24/11/2023, firm does not exists 11. It is ex facie apparent that apart from using the phrase any supporting documents and others , no further reason was assigned as to why the said application merited dismissal. We, consequently, and for the aforesaid reasons also find ourselves unable to sustain the order of 29 February 2024. 12. We accordingly allow the instant writ petition and quash the order of the appellate authority dated 30 May 2024 as well as the order dated 29 February 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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