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2024 (10) TMI 1389 - HC - GSTMaintainability of petition - availability of alternative remedy - Suspension of GST registration of the petitioner - consent letter/NOC from the land owner had not been produced - It is the submission of the petitioner that the provisions governing the GST registration nowhere requires for providing NOC more than once before the authorities. Maintainability of petition - availability of alternative remedy - HELD THAT - The respondent has issued a show cause notice and at the same time suspended the GST registration which results immediately stopping the business of the petitioner - The Three Judges Bench of the Supreme Court in the case of PHR INVENT EDUCATIONAL SOCIETY VERSUS UCO BANK AND OTHERS 2024 (4) TMI 466 - SUPREME COURT (LB) while considering the maintainability of the writ petition on the basis of there being statutory alternate remedy has held that the writ petition is maintainable. Suspension of registration - HELD THAT - The petitioner was granted GST registration on 11.07.2017 and amended registration order was also passed on 10.02.2019. Thus from 2019 onwards the petitioner has been operating his business from the principal place of business as well as from additional place of business. It is now only when some dispute has arisen between the landlord and the petitioner in December 2023 after about 4 years the respondent has now issued the impugned letter on 20.05.2024 seeking initiation of cancellation proceedings and order has been passed on 10.07.2024 whereby the suspension of GST registration has been issued on the ground mentioning others - at the stage of amending the registration certificate of registration and for incorporating additional place of business no proof or consent letter or NOC from the property owner is required to be produced. It is only for the purpose of issuing the registration certificate for the principal place of business that the NOC or consent letter from the property owner along with proof of address is required to be produced. Once the same has been done and the registration certificate has been issued merely for adding another place of business there is no requirement under Rule 19 of the GST Rules. Rule 8 of the GST Rules cannot be read contrary to Rule 19 of the GST Rules - the petitioner is not said to have violated the GST provisions and is duly depositing his taxes. The grounds for cancellation cannot be added into the provisions of Section 29 (2) of the GST Act as there is no inclusive clause to Section 29 (2) of the GST Act. There has been a complete non-application of mind while issuing order-cum-show cause notice dated 10.07.2024. The suspension of GST registration has been done for the entire places of business while the NOC demanded was only with respect to the additional place of business. As it is held that even for additional place of business NOC could not have been asked for by the respondents and the same cannot be a ground for suspension/ cancellation of GST registration therefore the order dated 10.07.2024 cannot be allowed to be sustained. The order-cum-show cause notice dated 10.07.2024 passed by the respondents is quashed and set aside. The GST registration is restored. The petitioner shall be allowed to continue operate his business - petition allowed.
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