TMI Blog2023 (12) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... . Instead, the Proper Officer has issued a further communication dated 04.09.2023 seeking reconciliation of the difference between the Input Tax Credit claimed under the return (GSTR-3B) and the Input Tax Credit as reflected in the return (GSTR-2A) for the financial years 2020-2021 to 2023-2024 - It is apparent that discrepancy in the Input Tax Credit claimed by the petitioner was not the ground on which the petitioner s GST registration was cancelled. The petitioner claims that it is handicapped in responding to the communication dated 04.09.2003, and reconciling the Input Tax Credit Claim for more than three financial years, in absence of full access to its GST Portal. This access is unavailable as the petitioner s GST registration has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of an order dated 25.07.2023, which was passed pursuant to a Show Cause Notice ( SCN in short) dated 02.06.2023. 5. In terms of the SCN dated 02.06.2023, the Proper Officer had proposed to cancel the petitioner s registration on the ground that it was found to be non-existent at its registered address. The petitioner was called upon to respond to the said notice within a period of seven working days, and also appear before the concerned officer on 09.06.2023. Additionally, the petitioner s GST registration was suspended with effect from the date of SCN, that is, with effect from 02.06.2023. 6. It is material to note that prior to the issuance of SCN, the petitioner had made an application dated 08.04.2023 to reflect the change of it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Reason for revocation of cancellation- Others (Please specify) - The taxpayer was found non-operational at their PPOB i.e. Level-2, Elegance, Old Mathura Road, Jasola, New Delhi-110025, during visit made by the official of DRI Ludhiana Zonal Unit on 25.04.2023 and hence, as per direction of DRI, Ludhiana Zonal Unit, vide their letter, the GST registration was cancelled on 25.07.2023. 2. Any Supporting Document- Others (Please specify)- you have shifted at new address i.e. 2nd floor, 44, Regal Building, Outer Circle, New Delhi-110001, but, not provided any supporting documents/details in r/o new address. Please upload proper rent agreement along with ownership proof and owner KYC details. 3. Any Supporting Document- Document Upload- Docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of above, we consider it apposite to direct that the concerned officer shall decide the petitioner s application for revocation of the cancellation order after examining all aspects as to whether the petitioner was existent at its principal place of business at the material time. 15. We request the Proper Officer to conclude proceedings in this regard as expeditiously as possible, and in any event within a period of six weeks from the date. This would necessarily entail examination in regard to the period prior to the petitioner applying for a change in its registered place of business as well. If the Proper Officer finds that the petitioner was existent at its principal place of business prior to the petitioner applying for change of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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