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2022 (9) TMI 259 - HC - GSTCancellation of registration of the petitioner - Rule 25 of the Central Goods and Service Tax Rules, 2017 - HELD THAT:- A perusal of the record clearly demonstrates that neither was the letter dated 06.04.2022 furnished to the petitioner, nor was the petitioner given any notice of inspection. A careful perusal of the rule shows that, if after the grant of registration, the proper officer is satisfied that physical verification of the place of business of the concerned person is required, the proper officer may get such verification of the business place carried out, albeit, in the presence of the said person, and thereafter, have the verification report along with other documents including photographs uploaded in Form GST REG-30 on the common portal within 15 working days following the date of such verification. In the instant case, what is not in dispute is that physical verification was carried out by the respondents/revenue, albeit, without having the petitioner’s authorized representative remain present; although, concededly, insofar as the second part of the rule is concerned, which required uploading of the verification report and other documents including photographs, it was informed that the same was done. What thus emerges is that the letter dated 06.04.2022 has not been furnished to the petitioner, which, forms the basis of the show cause notice and the impugned order - Besides this, the proper officer opted to have the petitioner’s business premises inspected, albeit, without the presence of its authorized representative. As noted, had notice/intimation been given, the glitch could have been overcome. The petitioner will file an application for revocation of order of cancellation within the next 15 days - Petition disposed off.
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