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TMI Blog2025 (3) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... nsequently the charge against the petitioner cannot be sustained. The plea raised is ex facie baseless. Merely because the Partnership Deed makes reference to premises other than qua which the registration is sought, the Registering Authority is not expected to register the said premises also for the purpose of GST. It is for the party to fairly disclose all the sites wherein the business is being conducted by the applicant and, therefore, despite the fact that business was being conducted at the fourth site and only three sites were got registered and such registration continued for over six years, and no attempt was made by the petitioner to get the said premises included for the purpose of GST, the attempt made to shift the burden on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingot, led oxide and battery plates and was availing input tax credit on the raw material purchased by it, besides manufacturing, the petitioner was also trading in the said goods. 3. The Deputy Commissioner, Special Investigation Wing inspected the four business premises of the petitioner and found that the business premises situated at J-29, Panki Site-3, Kanpur was not declared while seeking registration under the Act. 4. On 31.10.2023, the petitioner was served with a show cause notice that the premises which was not declared while seeking registration was being used for business activities surreptitiously and illegally and called upon the petitioner to pay tax and interest. 5. Reply to the notice was filed claiming that the premises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plea is absolutely baseless. Submissions have been made that merely because the premises in question was indicated in the Partnership Deed which formed part of the application, cannot be a reason to claim that the same had been disclosed and/or the same formed part of the declared premises and, therefore, on the admitted facts, the petitioner does not have any case. In the petition, except for claiming disclosure at the time of registration, no challenge has been laid on the merit of the order passed by the competent authority. 8. Further submissions have been made that the petitioner despite being well aware of the passing of the order impugned, chose not to avail the alternative remedy of appeal under Section 107 of the Act and this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant and, therefore, despite the fact that business was being conducted at the fourth site and only three sites were got registered and such registration continued for over six years, and no attempt was made by the petitioner to get the said premises included for the purpose of GST, the attempt made to shift the burden on the respondents in not registering the same, cannot be countenanced. 12. Except for taking the said plea, no other issue has been raised in the petition pertaining to the determination made by the competent authority except for a vague submissions regarding not considering the contentions raised and argued in support of the case. For the said plea raised, which would essentially be factual, it was required of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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