TaxTMI 
TaxTMI 
2023 (12) TMI 1098
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....he third round of litigation between the parties before this Court. 2. The proper officer has issued a Show Cause Notice dated 25.01.2023 (hereafter 'the SCN') proposing to cancel the petitioner's GST registration for the reasons stated as: "Others". The petitioner was directed to appear before the concerned officer on 31.01.2023. Additionally, the petitioner's GST registration was suspended with effect from the date of the SCN, that is, with effect from 25.01.2023. Thereafter, by an order dated 14.02.2023, the petitioner's GST registration was cancelled with retrospective effect from 09.11.2021. The reasons for cancelling the petitioner's GST registration as stated in the said order are as under: "1. The tax payer is non-existing as per....
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....s this Court that the time of hearing be fixed to avoid any delay. 13. The petitioner would be at liberty to file a response to the reasons as stated in the impugned order along with all documents that the petitioner seeks to rely on. He shall appear before the concerned office rat 10.30 a.m. on 26.05.2023 along with a hard copy of his reply. 14. The concerned officer shall consider the petitioner's objections, including the objection that the relevant Rules have not been complied with, and pass a speaking order within a period of two week from today. The petition is disposed of in the aforesaid terms. 15. Dasti under the signature of the Court Master." 4. The petitioner states that pursuant to the said order, he appeared before ....
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....n 22.06.2023 impugning the order dated 06.06.2023. However, the said appeal was not disposed of immediately. Since the petitioner was unable to carry on his business smoothly in absence of a GST registration, the petitioner preferred another writ petition before this Court being W.P.(C) No. 11677/2023, inter alia, also challenging Rule 23(3) of the Central Goods & Service Tax Rules, 2017 (hereafter 'the CGST Rules') as arbitrary and violative of Article 19(1)(g) of the Constitution of India. 9. The aforesaid petition was taken up by this Court on 04.09.2023. During the hearing, the learned counsel appearing for the petitioner did not press the prayer for declaring the Rule 23(3) of the CGST Rules as unconstitutional as the petitioner was, ....
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....that he was continuing to function from the earlier place of business till 31.05.2023. 14. The petitioner produced Rent Agreement dated 15.11.2021 in respect of its earlier place of business. The said Rent Agreement was for a period of eleven months and therefore the Appellate Authority had reasoned that the petitioner would have continued to operate from the said premises till 14.10.2022, however, did not accept that the petitioner continued to occupy the said premises thereafter. Thus, according to the Appellate Authority there was a gap between 14.10.2022 (the date on which the earlier Rent Agreement expired) and 31.05.2023 (the date on which the Rent Agreement for the new premises had commenced). According to the petitioner, although i....