TMI Blog2023 (1) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... . He has explained that it is already on record that he has shifted to another premises from 01.01.2022. The day the premises was visited, he was not intimated and assuming that it may not be necessary, the fact remains that he has explained and when he appeared before the respondent authority along with the documents so far as the financial transactions are concerned. It needs to be pointed out that the petitioner concerned had shifted to another premises and, hence, he simply cannot be found at the old address. In absence of any intimating during the spot visit, if it was difficult for him to remain present because of the shift in the office, the cancellation of registration with the retrospective date is fully impermissible. Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ED A. This Hon ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside impugned order dated 20.8.2022 (annexed at Annexure A) passed by Respondent No.2 as well as impugned order dated 19.3.2022 (annexed at Annexure J) passed by the Respondent No.3; B. This Hon ble Court may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith restore the registration certificate of the Petitioner under the GST Acts; C. Without prejudice to the above and in the alternative this Hon ble Court may be pleased to declare that impugned order dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the petitioner, the proceedings under section 67 are on going. Without prejudice to this proceedings, if the revocation of registration is ordered in favour of the petitioner, the same shall not affect the interest of the Revenue. 4. Affidavit-in-rejoinder is filed by the petitioner, where it challenges the cancellation of registration and that too with retrospective effect only on the basis of minor procedural difficulty. The spot visit was without giving notice to the petitioner. He was not present at the place of business and, therefore, the same was closed and adverse inference is drawn from that. The tenure of such agreement being till 30.11.2022 is hardly relevant. Sales invoice produced by the petitioner for the period prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner relied to the show cause notice from the new premises. Hence, the same were yet to be made as the registration certificate of the petitioner stood suspended and, thereafter, cancelled. On 26.04.2022, the petitioner received notice for spot verification. The petitioner was very much present at the time of spot visit. The authority noticed absence of stock at the premises and the petitioner explained that for the past three months, because of cancellation of registration certificate under the GST Act, stock register was duly shown to the authority. Application for revocation of cancellation was rejected by reproducing the contents of the show cause notice. 9. The petitioner filed the appeal under section 107 of the GST Act. Learned a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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