TMI Blog2023 (10) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Floor, Near Bajrang Dharam Kanta, Siraspur, Northwest Delhi, Delhi-110042, proposing to cancel his GST registration for the following reasons: Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed. 6. It is the petitioner s case that the impugned SCN was sent to an incorrect address, as his address is Khasra No. 633, Ground Floor, Near Bajrang Dharam Kanta, Siraspur, Northwest Delhi, Delhi- 110042 (hereafter KH No. 633) and not Khasra No. 663 Ground Floor, Near Bajrang Dharam Kanta, Siraspur, Northwest Delhi, Delhi- 110042 (hereafter KH No 663). 7. As is also apparent from the above, the impugned SCN was defective as it did not specify any reason, proposing to cancel the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... haram Kanta, Siraspur, Northwest Delhi, Delhi-110042), the proper officer had proceeded on the basis of the petitioner, being, non-existent. 16. After the premises of the petitioner were verified, a Show Cause Notice dated 12.07.2022 was issued, proposing to reject the petitioner s application for revocation of cancellation of its registration. 17. Thereafter, the petitioner s application seeking revocation of cancellation of its registration was rejected by an order dated 04.08.2022. 18. Being aggrieved by the said decision, the petitioner filed an appeal under Section 107(1) of the Central Goods and Services Tax Act, 2017. The petitioner also filed a writ petition before this Court, W.P.(C) 1631/2023 captioned as Tool Tech Ente ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hasra No. 633, while his premises is at the ground floor. 23. In view of the above, 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. 24. Mr. Atul Tripathi, learned counsel appearing for the respondent, submits that further re-verification will be carried out and the petition may be disposed of. 25. Since the impugned SCN did not disclose the reason why the petitioner s GST registration was proposed to be cancelled, the order dated 06.06.2022 passed pursuant to the same is void as it was passed in violation of the principles of natural justice. The said order is also not informed by reason. In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
