9911796707
TMI Blog2023 (11) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... ting respondent to revoke the GST registration of the petitioner. b) issue a writ of certiorari or any other appropriate writ or direction to quash and set aside the order dated 14.09.2023 issued by the respondent cancelling the registration of the petitioner." 4. The petitioner essentially seeks to challenge the cancellation of its GST registration. 5. The petitioner was registered with the GST authorities with effect from 01.07.2017 (GSTIN 07BBZPS9347B1ZX). The petitioner claims that it had changed its principal place of business in the year 2022 and applied on 11.06.2022 for amendment in its GST registration to reflect the change in its principal place of business. The petitioner claims that it had not received any show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of business etc. however, the relevant documents related to the petitioner were not forwarded to the petitioner. 10. It appears from the above - although not specifically stated in the SCN - that the petitioner's GST registration was proposed to be cancelled on the basis that it was not found existent at the principal place of business. Thereafter, the petitioner's GST registration was cancelled by an order dated 14.09.2023 (hereafter 'the impugned order') that does not mention any reason whatsoever. It merely states that the impugned order has been passed with reference to the SCN. It is also material to note that the petitioner's GST registration got cancelled with the retrospective effect from 01.07.2017 even though the SCN did not prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of the GST registration. According to the petitioner, it had shifted its principal place of business and had duly informed the GST authorities of the same by filing a requisite application on 11.06.2022. Thus, the said application was rejected almost a year after (that is by an order dated 09.05.2023). As noted above, the petitioner's request for amendment was rejected on the ground that the petitioner had failed to provide the requisite information. 13. In the aforesaid circumstances, we consider it apposite to set aside the order dated 09.05.2023 whereby the petitioner's application for amendment of the GST registration was rejected. 14. The petitioner is at liberty to file all requisite documents and information as required by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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