9911796707
TMI Blog2024 (9) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... entification Number (GSTIN): 07AOJPK3213Q1ZN. 2. The petitioner was registered under the provisions of the Central Goods and Services Tax Act, 2017 / Delhi Goods and Services Tax Act, 2017 (hereafter the CGST Act / DGST Act) with effect from 12.07.2017. 3. The petitioner disclosed his principal place of business as House No. 19, Naharpur, Sector-7, Rohini, North West District, Delhi - 110085. The petitioner claims that he had changed the said address with effect from 01.06.202 3 from House No. 19, Naharpur, Sector-7, Rohini, North West District, Delhi - 110085 to House No. 210-211, Second Floor, Pocket-20, Sector-24, Rohini, Delhi - 110085. He states that, accordingly, he filed an application on 03.06.2023 for change of the address of hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be rejected. The taxpayer may filed new amendment request with complete address/information." 6. The petitioner did not make another application for change of the address. 7. The petitioner's GST registration was cancelled pursuant to the SCN with retrospective effect. However, the said cancellation order has not been placed on record. 8. The petitioner filed an application dated 17.08.2023, seeking revocation of the cancellation order which was also rejected by an order dated 31.01.2024. The reasons set out in the order dated 31.01.2024 are extracted below: - "The visit made by the department officer on 15.06.2023 and the taxpayer was not found at their registered Principal place of business. The statement of taxpayer was recorded da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication with complete address/information. However, there is nothing on record that they re-applied for amendment in their registration. Further, I find that the adjudicating authority has mentioned in the impugned order about the appellant's reply dated 22.01.2024, however, the same is also not on record. The adjudicating authority, in the impugned order, has observed that the appellant has violated section 28 of CGST Act, 2017. I find that the said section deals with the process of amendment in the registration for any change. As the appellant has not re-filed the amendment application after rejection of their initial amendment application, I find that the adjudicating authority has rightly observed about the said contravention. 7. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.08.2023 also noted that the GST portal was reflecting the date of the filing of the said application as 20.06.2023 and not 03.06.2023, as claimed by the petitioner. 13. The learned counsel for the respondents submit that the petitioner had filed the said application for amendment of its GST registration to reflect his current address after the physical verification had been conducted by the officials of the Anti-Evasion Branch. He submits that the petitioner's statement as recorded on 17.07.2023 also clearly establishes that the petitioner was not functioning at his principal place of business at the time of securing his GST registration. However, the learned counsel for the petitioner counters the same. He contends that the statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents relating to the current address of the petitioner is concerned, the petitioner has provided the same. 17. In view of the above, we consider it apposite to remand the matter to the appellate authority to consider the matter afresh. The petitioner may file all documents on which it seeks to rely upon to show that he was carrying on the business from the declared principal place of business till he shifted to the current address. Let the aforesaid documents be filed by the petitioner within a period of two weeks from date. The appellate authority shall consider the same and pass a fresh order after considering the same and affording the petitioner an opportunity of being heard. 18. All rights and contentions of the petitioner are reserv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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