Home Case Index All Cases GST GST + HC GST - 2023 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 381 - HC - GSTCancellation of registration of the petitioner-Firm - cancellation on the ground that he was not functioning/not existing at the principal place of business - HELD THAT:- From perusal of the order passed by first Appellate Authority it transpires that the order, which runs into five pages, actually takes note of the entire ground taken in the memo of appeal by the Assessee and it covers almost four pages. In one paragraph, the appellate authority has recorded its reasoning stating therein that on the date, when the survey was conduced, the Assessee was not running business on the place, which was informed to the Taxing Department when the registration was done. Apart from this fact, no other finding has been recorded by the first Appellate Authority on the ground which have been taken in the appeal. This Court finds that the first Appellate Authority is duty bound to consider all the grounds raised in the appeal. Before adjudicating any matter on merit, the first Appellate Authority should consider each and every ground so taken and record its findings. The order passed by first Appellate Authority on 27.10.2021 is a cryptic order and the cancellation of registration of GST has a ramification effect on the business of the petitioner - The first Appellate Authority once it had taken note about the rent agreement, should have taken into consideration that the place of business of the Assessee has changed and an opportunity should have been given to the Assessee to place all material before it and the authority should have recorded findings before rejecting the appeal confirming the order of cancellation of registration. The matter is remitted back to the Appellate Authority to reconsider the appeal on merits and deal with each and every grounds so taken in the appeal.
|