2024 (12) TMI 64

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.... Appeal No. GST/0134/2021 and GST/0042/2021 (AY 2020-21) (Annexure No. 12). ii) issue a writ, order or direction in the nature of certiorari quashing the impugned rejection of revocation application dated 26.3.2021 and impugned order of cancellation of registration dated 16.12.2020 passed by respondent no. 4." Brief facts of the case as stated in the writ petition, are that the petitioner is engaged in the business of Iron and Steel scrap and got registered under the GST law. On 27.10.2020, the SIB Unit of GST Department conducted a survey at the business premises of the petitioner in which it is alleged that at the time of the survey, neither any business activity was found nor any business premises of the petitioner was found at the gi....

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....celled without assigning any reason to which a revocation application was filed. He further submits that after filing of revocation application, again a notice was issued in which also neither any date nor time nor place was mentioned for personal hearing. He further submits that the appeals were also dismissed without assigning any proper reason. He submits that neither any material was brought on record against the petitioner nor proper opportunity was given, therefore, the impugned orders are bad and liable to be set aside. Per contra, learned Standing Counsel supports the impugned order and submits that at the time of survey, neither any business activity was found nor the business premises was found on the given address, therefore, th....