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2023 (10) TMI 339 - DELHI HIGH COURTRejection of application for revocation of cancellation of his registration - doubt as to whether the petitioner was carrying on its business from the principal place of business - HELD THAT:- One of the grounds urged by the petitioner before the appellate authority was that the impugned SCN proposing to cancel his GST registration was flawed as it did not disclose any specific reason for cancellation of its GST registration. However, the said contention was not examined. The appellate authority found that the petitioner’s appeal was filed beyond the period of limitation and that the petitioner was not found present on physical verification of the registered business premises of the appellant. The impugned order records that the Officers had also proceeded for physical verification of the address (KH No. 633) which, according to the petitioner, was his correct address but had found a firm in the name of M/s SK Engineering Works functioning at the said premises. This Court had granted time for the respondents to once again physically verify the petitioner’s claim that he carries on business from his principal place of business at Khasra No. 633 - impugned order as well as the Order-in- Original passed by the adjudicating authority are set aside - respondents are directed to restore the petitioner’s GST registration from the date as initially granted - Petition disposed off.
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