2024 (1) TMI 227

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....i, learned counsel for the petitioner and learned Government Pleader for Commercial Taxes for the respondents and perused the record. 2. This writ petition under Article 226 of Constitution of India has been filed for the following relief: "pleased to issue a writ order or direction more particularly one in the nature of writ of Mandamus declaring the impugned action of the 4th respondent in issuing impugned proceedings Ref No ZA3707230111991, dt: 07.07.2023, cancelling petitioners GST registration No. 37BBNPG6135R3ZV and further order issued by the 5th respondent rejecting application for revocation of cancellation vide impugned proceedings Ref. No. ZA371023004149Z dt: 04.10.2023 by declaring them as illegal arbitrary and viola....

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....umber given at the time of registration which was not working, the communication could not be made. It is further submitted that there are photographs to show that the business is being run at the registered address. 8. The application for revocation has been rejected by an order dated 04.10.2023, after examining the petitioner's reply on the ground that according to the field visit report it is a residential house and there is no business running. 9. Learned counsel for the petitioner submits that the petitioner is running business at the registered address but the petitioner's reply was not considered in proper perspective. 10. Objection is raised by learned Government Pleader for the respondents that the petitioner has got the s....

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....to customer resultantly no will remains at business place". In the said application, the petitioner further submitted as follows: "I hereby promise you that I was not involved in any GST evasion transactions intentionally and knowingly. I accept that there was a procedural mistake on part of me for not updating changing of my business structure. If I found so I will take the responsibility of reversal/paying all the GST Dues without fail." 15. The question if the petitioner was carrying on his business at the registered address or not at the relevant point of time, is a question of fact. The finding recorded in the order of cancellation of GST registration and in the order rejecting the application for revocation, that the....