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2023 (10) TMI 932 - HC - GSTCancellation of GST registration of petitioner - non-conduct of any business from the declared place of business - issuance of invoice or bill without supply of goods or services - Right of cross-examination allowed - no violation of principles of natural justice - HELD THAT:- In the present case, the petitioner was afforded an opportunity to support his case. However, he did not produce convincing proof that he was, in fact carrying on any business from the declared place of his business. The Supreme Court in the case of State of Kerala v K.T. Shaduli and Nallakandy Yusuff [1977 (3) TMI 160 - SUPREME COURT] opined that the opportunity to prove the correctness or completeness of return would carry the right to examine the witnesses and the right to cross-examine the witnesses examined by the Sales Tax Officer. In the present case, the landlord’s statement was taken into account wherein the landlord stated that Room No. IX/205 is owned by him and was rented to the petitioner for conducting iron and steel business from 2012 to May 2017. However, after May 2017, no business activity was carried out from there, and the building was rented out to another person since 18th August 2017. The petitioner did not file any document for the change of his business place nor he supported his claim that he was running the business from the given address by producing any documentary or oral evidence. The enquiry conducted by the competent officer is not a trial, but it is summary proceedings to find out whether the registered dealer is conducting any business from his declared place of business or not. There has been no infraction of principle of natural justice or the authority has acted arbitrarily as contended or otherwise. Petition dismissed.
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