2023 (12) TMI 827

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....(C) 15433/2023 3. The petitioner has filed the present petition, inter alia, praying as under: "(a) To direct the respondent No 1 to decide the Application for Revocation cancellation of Registration on 02.08.2023 vide ARN No AA070823005582D by Petitioner; (b) To direct the respondent to provide the details for the difference in ITC as per GSTR 3B and ITC accured as per GSTR 2A; (c) To direct the respondent to restore the GST registration of the petitioner; (d) pass such other order or orders as may be deemed fit and proper in the interest of justice." 4. The petitioner is essentially aggrieved by the cancellation of its GST registration. The petitioner's registration was cancelled in terms of an or....

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....ls of the DRI. 8. According to the petitioner, since it had already changed the principal place of business on 08.04.2023, it was not functioning from the said premises that were visited by the officials on 25.04.2023. The order dated 25.07.2023 cancelling the petitioner's GST registration is founded on the premise that the petitioner was non-existent at its principal place of business. 9. In the aforesaid circumstances, on 02.08.2023, the petitioner applied for revocation of the cancellation order dated 25.07.2023. Pursuant to the said application, the concerned officer issued a SCN dated 18.08.2023, proposing to reject the petitioner's application for revocation of the cancellation order dated 25.07.2023, for the following reasons: ....

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....ficer has issued a further communication dated 04.09.2023 seeking reconciliation of the difference between the Input Tax Credit claimed under the return (GSTR-3B) and the Input Tax Credit as reflected in the return (GSTR-2A) for the financial years 2020-2021 to 2023-2024. 13. As apparent from the above, discrepancy in the Input Tax Credit claimed by the petitioner was not the ground on which the petitioner's GST registration was cancelled. The petitioner claims that it is handicapped in responding to the communication dated 04.09.2003, and reconciling the Input Tax Credit Claim for more than three financial years, in absence of full access to its GST Portal. This access is unavailable as the petitioner's GST registration has been cancell....