TMI Blog2022 (8) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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. - W.P.(C) 8508/2022 - - - Dated:- 2-8-2022 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE TARA VITASTA GANJU Petitioner Through: Mr. Karan Sachdev with Mr. Akshay R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner s registration was cancelled via order dated 10.10.2021. 2.6. Thus, being aggrieved, the petitioner preferred an appeal. The first appellate authority, as noticed above, reversed the order dated 10.10.2021. The reasoning put forth by the first appellate authority reads as follows: 5.4 Now I take up for consideration the plea made by the Appellant for revocation of their cancelled registration; what is to be examined is whether sufficient cause exists for revocation of cancellation of registration. The Appellant has stated that he is Proprietor of firm M/s Amit Associates. The Appellant vide letter dated 31.12.2021 has submitted Undertaking stating that they had filed GST returns till September 2021 along with tax amount, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in respect of the period from the date of order of cancellation till the date of order of revocation of cancellation of registration have to be furnished within a period of thirty days from the date of the order of revocation. 5.4.2 The Appellant has submitted relevant documents like copy of aadhar card of the appellant along with bank passbook, photographs of the premises and surroundings, rent agreement of place of business, NOC by the owner of the property to early business activities, electricity bills copy of property documents, copies of GSTR-3B till September'2021 86 relevant sales purchase invoices, I find that the appellant is registered at the address 2377 2384, 1st Floor, Gali Ghanta Kakwan, Farash Khana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T-Delhi Zone by the Additional Commissioner of CGST-Delhi (North Commissionerate). 4.5. Sadly, since then, Mr Vajpai informs us, there has been no movement in the matter. 5. Mr Karan Sachdev, who appears on behalf of the petitioner, says that the delay is causing immense detriment to the petitioner. It is submitted that without GST registration, the petitioner is neither able to carry on its business nor is in a position to make statutory compliances. 5.1. Furthermore, Mr Sachdev says a perusal of the order of cancellation [i.e., order dated 10.10.2021], would show that even on the date when the petitioner s registration was cancelled, nothing was owed by the petitioner towards tax, interest and/or penalty. 5.2. In any event, ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 7.1. Furthermore, the first appellate authority has given a rationale for revoking the order cancelling the petitioner s GST registration; as noted hereinabove. 8. In the given circumstances, we find no good reason not to direct the respondents/revenue to comply with the OIA. 8.1. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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