9911796707
TMI Blog2024 (7) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... Registration (GSTIN 07AAACA5800B1ZG) was cancelled. 2. The petitioner is also impugning the Show Cause Notice dated 14.02.2024 (hereafter the impugned SCN) pursuant to which the impugned order was passed. 3. Respondent no. 2 had issued the impugned SCN proposing to cancel the petitioner's GST Registration for the following reasons: - "1. GST registration initiation of Cancellation u/s 29(2) of CGST/SGST Act, 2017 in compliance to the Anti Evasion Branch, Delhi North Commissionerate vide Letter IV (Hqrs. Prev.) GST/N/12/2663/DGGI Chd./2022/24573 dated 06.02.2024 received on 13.02.2024." 4. The petitioner was further called upon to furnish a reply to the impugned SCN within a period of seven working days from the date of service of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Registration is required to be ascertained from the said letter. 8. A plain reading of the said letter indicates that the Anti Evasion Branch had conducted an inspection at the petitioner's principal place of business [First Floor, B-21, GT Karnal Road, Mahendru Enclave, North-West Delhi, Delhi-110033], and found that the petitioner's principal place of business was non-existent. The panchnama drawn on 12.01.2024, which was also provided to the petitioner, indicates that during the course of inspection, the concerned officials had attempted to locate the petitioner, but no firm was located there. Enquiries were also made and it was found that the site where the principal place of business is stated to be located, was a site under constr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Registration was cancelled for the sole reason that the petitioner had not responded to the impugned SCN. It further indicates that the petitioner's GST Registration was cancelled with retrospective effect from 02.07.2017, being the date on which the registration was initially granted. The petitioner also contests the same on the ground that its principal place of business had been visited earlier by the officials on 23.01.2021 and an order freezing the petitioner's accounts was passed pursuant to the said visit. 14. It is submitted that it is clearly evidenced that the petitioner's business was being conducted from the principal place of business at least in the year 2021 and therefore, there was no occasion to cancel the petitioner's GS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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