2025 (3) TMI 837

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....the petition that petitioner firm is engaged in the business of manufacturing led ingot, led oxide and battery plates and was availing input tax credit on the raw material purchased by it, besides manufacturing, the petitioner was also trading in the said goods. 3. The Deputy Commissioner, Special Investigation Wing inspected the four business premises of the petitioner and found that the business premises situated at J-29, Panki Site-3, Kanpur was not declared while seeking registration under the Act. 4. On 31.10.2023, the petitioner was served with a show cause notice that the premises which was not declared while seeking registration was being used for business activities surreptitiously and illegally and called upon the petitioner....

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....istration, the blame is sought to be placed on the respondents for its non-inclusion, which plea is absolutely baseless. Submissions have been made that merely because the premises in question was indicated in the Partnership Deed which formed part of the application, cannot be a reason to claim that the same had been disclosed and/or the same formed part of the declared premises and, therefore, on the admitted facts, the petitioner does not have any case. In the petition, except for claiming disclosure at the time of registration, no challenge has been laid on the merit of the order passed by the competent authority. 8. Further submissions have been made that the petitioner despite being well aware of the passing of the order impugned, ....

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..... It is for the party to fairly disclose all the sites wherein the business is being conducted by the applicant and, therefore, despite the fact that business was being conducted at the fourth site and only three sites were got registered and such registration continued for over six years, and no attempt was made by the petitioner to get the said premises included for the purpose of GST, the attempt made to shift the burden on the respondents in not registering the same, cannot be countenanced. 12. Except for taking the said plea, no other issue has been raised in the petition pertaining to the determination made by the competent authority except for a vague submissions regarding not considering the contentions raised and argued in suppo....