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TMI Blog2025 (4) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... g the entire stock by March 2018. However, due to significant financial losses in the financial year 2018-19, the petitioner ceased business operations in the State of West Bengal. Despite the absence of transactions, the petitioner diligently filed nil returns under the GST Act up to November 2021 and annual returns up to the financial year 2019-20. 2. On November 15, 2021, respondent no. 1 issued a show-cause notice alleging that the petitioner had fraudulently obtained registration through suppression of facts or wilful misstatement, without presenting any evidence to substantiate the claims. The petitioner responded to the notice and sought additional time for compliance, citing challenges posed by the ongoing COVID-19 pandemic. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner of the opportunity to contest its findings. Dissatisfied, the petitioner filed an appeal under Section 107 of the GST Act, 2017, read with Section 108(1) of the GST Rules, 2017. 7. The appellate authority, respondent no. 2 herein, through its order dated November 30, 2023, upheld the decision of respondent no. 1 solely based on the verification report and an additional inquiry report dated November 24, 2023. The petitioner submits that neither any report was served upon them nor made available through the common portal as required under Rule 25 of the GST Rules, 2017, thereby violating the principles of natural justice. 8. Pursuant to the order dated January 17, 2025 passed by this Hon'ble Court, the Learned Counsel represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onally approached respondent nos. 1 & 2, submitting a formal request for a physical verification of the business premises, as no verification had been conducted while the petitioner's representative was available. However, the respondents verbally stated that the verification had already been conducted, and the premises were found to be non-existent, a claim that is contrary to the material evidence and photographic records. 12. It is pertinent to note that since the suspension of the petitioner's GST registration on December 15, 2021, no business transactions have been undertaken within the State of West Bengal. The petitioner has merely maintained its business premises in anticipation of the reinstatement of its registration to recommenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dities India Private Limited GSTIN: 19AABCE5460GIZO Declared place of business: 3, 303, 55/1A Vinayak Complex, Strand Road, Kolkata-700006 Date: 17/01/2025 Time: 2:00 pm. The Hon'ble High Court at Calcutta in WPA 10537 of 2024 has ordered the undersigned to conduct a spot enquiry at the registered place of business of M/s ED and F Man Commodities India Private Limited (Petitioner)at 3, 303, 55/1A Vinayak Complex Strand road, Kolkata-700006, to verify the existence of the petitioner. Accordingly, I pay a visit at the above noted address and met a person named Shyam Sundar Rout, who introduced himself as the gatekeeper of the building. I disclosed my identity and the purpose of my visit. He declared his willingness to co-opera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agro Products (Pvt.) Ltd. (2) Lakshmi Enterprises (3) Shruti Enterprises (4) Narayani Earth Movers (P) Ltd. (5) Savita Agro Products Private Limite (6) Savita Trading Co. (7) Savita Enterprise (8) Savita International (9) Savita Overseas (10) Basu Deo Agrwal Huf. (11) Kharagpur Flour Mills Pvt. Ltd. (12) Wisdom & Strength Educational Foundation (13) Wellworth Traders Private Limited. (14) Growth Tradelink Pvt. Ltd. (15) Chaitanyashree Infrarealty Pvt. Ltd. (16) Shree Shakambari Agri Mills Pvt. Ltd. Sri Shyam Sundar Rout again confirms that he had never seen any business activities in the name of M/s ED and F Man Commodities India Private Limited since 15 years and never heard the names of dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court, conducted a physical verification of the petitioner's principal place of business and submitted a detailed report. The findings of the verification indicate that the business premises were not operational, which aligns with the prior cancellation of registration due to non-compliance. 19. The petitioner's reliance on photographic evidence to dispute the verification report lacks substantive weight. Therefore, this Court finds that the respondents' actions, including the cancellation of GST registration and rejection of revocation applications, were based on sound legal principles and documentary evidence. 20. The petitioner's assertion that the verification process was conducted arbitrarily is not borne out by the records. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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