TMI Blog2023 (10) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... was subsequently declared a holiday. The notification is Annexure No. 5 to the petition. Thereafter, it is not the case of the respondent that they issued any other notice to the petitioner of the date when the petitioner could have appeared before the respondent authority/competent officer. Simply the order, cancellation of the registration has been passed on 23.08.2022. It is in non-compliance of the provision of Section 29(2) proviso, which requires that such registration may not be cancelled unless the person has been afforded an opportunity of hearing. This Court is of the view that the impugned order dated 23.08.2022 and the notice dated 06.08.2022 are not in accordance with law. They deserve to be set aside - Petition allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n multiple occasions, on various dates, the petitioner was tried to be contacted through telephone so as to inform him about inspection of his premises, but he never picked up the phone; he never returned the phone call. It is also the case of the respondent that, the petitioner was issued a notice dated 06.08.2022, as to why the GST registration may not be cancelled and the petitioner was required to appear on 19.08.2022. 6. Learned counsel for the petitioner would submit that there is gross violation of the provisions of the Act in the instant case. He would refer to Rule 25 of The Central Goods and Services Tax Rules, 2017 ( the Rules ) to argue that, in fact, inspection of the premises cannot be done in the absence of the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been referred to by the learned counsel for the parties. Rule 25 of the Rules, provides for physical verification of the business premises in certain cases, which is as hereunder:- 25. Physical verification of business premises in certain cases.- Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication or due to not opting for Aadhaar authentication before the grant of registration, or due to any other reason after the grant of registration, he may get such verification of the place of business, in the presence of the said person, done and the verification report along with the other documents, including photographs, shall be u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son from such date, including any retrospective date, as he may deem fit, where, (a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or (b) a person paying tax under Section 10 has not furnished the return for a financial year beyond three months from the due date of furnishing the said return; or (c) any registered person, other than a person specified in clause (b), has not furnished returns for such continuous tax period as may be prescribed; or (d) any person who has taken voluntary registration under sub-section (3) of Section 25 has not commenced business within six months from the date of registration; or (e) registration has been obtained by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or (f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, perhaps it may be said that the substantial compliance of the Rule 25 has been made. But, merely by making some telephonic call, which is neither received nor returned, it cannot be said that this Rule has been complied with. Non-informing the date and time of the inspection, would definitely vitiates such inspection. 17. Not only this, even it has not been stated by the respondents that they have uploaded the inspection report on the portal. This is one part of the GST. 18. On 06.08.2022, a notice was given by the respondent to the petitioner, it is Annexure No. 2. It is definitely vague, it require the petitioner to appear before the undersigned on 19.08.2022 at 12:57. There is no undersigned. Name and designation have not been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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