GST:Cancellation of registration on ground that petitioner was not present at time of spot visit was not sustainable



 

GST : Cancellation of registration without assigning proper reason was wholly mechanical and such cancellation on ground that petitioner was not present at time of spot visit was not sustainable

[2023] 147 taxmann.com 313 (Gujarat)  Jatin Bhagwatlal Shah v. State of Gujarat

Hon'ble HIGH COURT OF GUJARAT,

Registration - Cancellation of registration - Registration was cancelled for not filing return for six months and alleging absence of conduct of business in principal place of business while assessee had shifted to new address - 

HELD: A spot visit was conducted and registration was cancelled that petitioner was absent in the principal place of business at time of spot visit - Petitioner pointed out that he had already shifted to a new place - Cancellation of registration without assigning reason was wholly mechanical and stereotyped - Facts were explained by petitioner when he appeared before the authority - Order cancelling registration was cryptic without reasons - Cancellation of registration on ground that petitioner was absent at time of spot visit, was not valid - Impugned order was to be quashed - 

Petition was to be allowed [Sections 29 and 30 of Central Goods and Services Tax Act, 2017.

[In favour of Assessee]


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