The Tax Publishers 2022 TaxPub(GST) 1491 (Del-HC) : (2022) 066 GST Law Times 0156 : (2023) 109 ITPJ (G) 0075
CENTRAL GOODS SERVICE TAX ACT, 2017
Section 29
Where the premises of assessee was physically verified and no report was generated after the verification on the portal, therefore, order of cancellation was liable to be set aside.
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Cancellation of registration - Registration cancelled on account of enquiry pending - No verification report uploaded - Validity
Assessee's registration was cancelled by authority on the ground that he obtained registration by means of fraud, wilful statement or suppression of fact and also on account of an enquiry pending against him, which evidently was being carried out by DGGI, Chennai concerning supply of 'spurious goods.' But no facts were given which would demonstrate that he had obtained registration by means of fraud. Assessee submitted that the Range Inspector had physically verified the premises, but, neither was any notice given of the physical verification, nor is the report which was generated after the verification, uploaded on the portal. Held: As no verification report was uploaded on designated portal relating to the physical verification, which was conducted on assessee's premises, hence the order of cancellation was set aside.
REFERRED :
FAVOUR : In favour of assessee.
A.Y. :
IN THE DELHI HIGH COURT
RAJIV SHAKDHER & TARA VITASTA GANJU
Balaji Enterprises v. Pr. Addl. Director General, Directorate General of GST Intelligence & Ors.
W.P.(C) 10315/2022
7 September, 2022
Petitioner by : Anjali J. Manish with Priyadarshi Manish, Advocates.
Respondents by : Aditya Singla, Sr. Standing Counsel.
Rajiv Shakdher, J.
This writ petition is directed against the Order, dated 4-5-2022, passed by the Superintendent, Ward-66.
1.1 Via this order, the petitioners registration has been cancelled.
1.2 The Order, dated 04-5-2022 is founded on the show-cause notice (SCN) dated 31-3-2022. It is, therefore, relevant for the purpose of adjudication of this writ petition, that the SCN is extracted hereafter, as we have a grave concern about the manner in which the SCN has been framed:
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