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2022 (8) TMI 689 - HC - GSTCancellation of petitioner’s GST registration - Direction of the first appellate authority to restore the registration not complied with - requirement of physical verification of premises - HELD THAT:- It cannot but be accepted that under Rule 25 of the Central Goods and Services Tax Rules, 2017, before carrying out physical inspection, the respondents/revenue are required to serve a notice on the concerned person/entity. However, as noticed above, all this did not form part of the order dated 10.10.2021 - Furthermore, the first appellate authority has given a rationale for revoking the order cancelling the petitioner’s GST registration - there are no good reason not to direct the respondents/revenue to comply with the OIA. The respondents/revenue, at this juncture, have no other alternative, but to comply with the order of the first appellate authority, given the fact that they have taken no steps to approach this Court, despite liberty having been given, in that behalf, on 02.06.2022 - the writ petition is disposed of with a direction that the respondents/revenue shall restore the petitioner’s GST registration.
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