Home Case Index All Cases GST GST + HC GST - 2022 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 428 - HC - GSTCancellation of registration of petitioner - provisions of Rule 25 of the Central Goods and Services Tax Rules, 2017 were adhered or not - HELD THAT:- Rule 25 provides that where a proper officer is satisfied that physical verification of the place of business of a person is required due to failure of Aadhaar authentication, before the grant of registration or due to any other reason after the grant of registration, such physical verification of the place of business, if deemed necessary, is to be carried out in the presence of the said person - As is evident, in the instant case, the concerned officer deemed it necessary to carry out physical verification of the petitioner’s place of business before proceeding to pass the impugned order, which resulted in, as noticed above, in the cancellation of the petitioner’s registration. Concededly, no notice was issued to the petitioner requiring, as mandated by Rule 25, his presence at the time of verification - the impugned order cancelling the petitioner’s GST registration cannot be sustained. The petitioner’s GST registration shall stand restored - petition allowed.
|