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2023 (9) TMI 40 - MADRAS HIGH COURTValidity of SCN - inspection of place of business - Cancellation of GST registration of petitioner - HELD THAT:- The Impugned Show Cause Notice dated 03.07.2023 has not even specified the person to whom the reply has to be made by the petitioner. Section 67(1) of the CGST Act, 2017 merely deals with authorization to an officer not below the rank of Joint Commissioner can inspect any place of business of the taxable person or the person engaged in business of transporting goods or the owner or the operator or warehouse or godown or in other place - There is no basis for the alleged suppression of facts by the petitioner while obtaining registration to cancel the registration under Section 29(2)(e) of the CGST Act, 2017. No jurisdictional facts have been disclosed in notice that has been issued to the petitioner. Taking into consideration the facts and circumstances of the case, the Impugned Show Cause Notice is to held as bad in law. It is therefore liable to be quashed - petition allowed.
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