2022 (9) TMI 259

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.... respondent no.2 has cancelled the registration of the petitioner. 2. The cancellation of registration was founded on the show cause notice dated 12.04.2022. The show cause notice, in turn, adverted to a letter dated 06.04.2022 received from the Deputy Commissioner (DC), CGST-Delhi South Commissionerate [hereafter referred to as "DC"] 2.1. The relevant part of the aforementioned show cause notice is extracted hereafter: "Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. Letter dt. 6.04.2022 received DC, CGST-Delhi South Commissionerate - the firm is non existent. You are hereby directed to furnish a reply....

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....thermore, Mrs Manish says that it has also emerged that no notice of inspection was served on the petitioner. 7.2. According to Mrs Manish, if the proper officer opted for physical verification of the petitioner's business premises, it could only be carried out in the presence of its authorized representative. In other words, in such eventuality, a prior notice/intimation would have to be served by the proper officer. 7.3. In support of this plea, Mrs Manish relies upon Rule 25 of the Central Goods and Service Tax Rules, 2017 [in short, '2017 Rules'] and a judgement passed by a coordinate bench of this Court (which included one of us i.e., Rajiv Shakdher J.) dated 26.04.2022, rendered in in W.P.(C.) 8451/2021, titled Micro Focus Softw....

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....of the said person, done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification." [Emphasis is ours] 11. A careful perusal of the rule shows that, if after the grant of registration, the proper officer is satisfied that physical verification of the place of business of the concerned person is required, the proper officer may get such verification of the business place carried out, albeit, in the presence of the said person, and thereafter, have the verification report along with other documents including photographs uploaded in Form GST REG-30 on the common portal within 15 ....

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....ttedly, what the photographs reveal is that the business premises exist. Furthermore, the photographs do reveal that the premises were evidently empty. 16. It is Mrs Manish's submission that since the petitioner deals with scrap material, there is constant movement of material which is brought into the business premises. 16.1. Thus, it is Mrs Manish's contention, therefore, that the photographs appended by the respondents/revenue, by themselves, would not establish that the petitioner does not carry out any business activity at the subject premises. 17. According to Mrs Manish, had the authorized representative of the petitioner been made to remain present at the business premises, the circumstances obtaining at the site could have....