TaxTMI 
TaxTMI 
2025 (4) TMI 423
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....rocuring 11,876 MT of sugar and selling the entire stock by March 2018. However, due to significant financial losses in the financial year 2018-19, the petitioner ceased business operations in the State of West Bengal. Despite the absence of transactions, the petitioner diligently filed nil returns under the GST Act up to November 2021 and annual returns up to the financial year 2019-20. 2. On November 15, 2021, respondent no. 1 issued a show-cause notice alleging that the petitioner had fraudulently obtained registration through suppression of facts or wilful misstatement, without presenting any evidence to substantiate the claims. The petitioner responded to the notice and sought additional time for compliance, citing challenges posed ....
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....ed in the original show-cause notice, depriving the petitioner of the opportunity to contest its findings. Dissatisfied, the petitioner filed an appeal under Section 107 of the GST Act, 2017, read with Section 108(1) of the GST Rules, 2017. 7. The appellate authority, respondent no. 2 herein, through its order dated November 30, 2023, upheld the decision of respondent no. 1 solely based on the verification report and an additional inquiry report dated November 24, 2023. The petitioner submits that neither any report was served upon them nor made available through the common portal as required under Rule 25 of the GST Rules, 2017, thereby violating the principles of natural justice. 8. Pursuant to the order dated January 17, 2025 passe....
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....ta - 700 006 on January 20, 2025. On the same day, he personally approached respondent nos. 1 & 2, submitting a formal request for a physical verification of the business premises, as no verification had been conducted while the petitioner's representative was available. However, the respondents verbally stated that the verification had already been conducted, and the premises were found to be non-existent, a claim that is contrary to the material evidence and photographic records. 12. It is pertinent to note that since the suspension of the petitioner's GST registration on December 15, 2021, no business transactions have been undertaken within the State of West Bengal. The petitioner has merely maintained its business premises in antici....
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....t enclosures which is mentioned hereunder: "M/s ED and F Man Commodities India Private Limited GSTIN: 19AABCE5460GIZO Declared place of business: 3, 303, 55/1A Vinayak Complex, Strand Road, Kolkata-700006 Date: 17/01/2025 Time: 2:00 pm. The Hon'ble High Court at Calcutta in WPA 10537 of 2024 has ordered the undersigned to conduct a spot enquiry at the registered place of business of M/s ED and F Man Commodities India Private Limited (Petitioner)at 3, 303, 55/1A Vinayak Complex Strand road, Kolkata-700006, to verify the existence of the petitioner. Accordingly, I pay a visit at the above noted address and met a person named Shyam Sundar Rout, who introduced himself as the gatekee....
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.... (1) Hansha Tradecom Pvt. Ltd. (2) Akash Agrofood Pvt. Ltd. (3) Global Proteins Pvt. Ltd. (4) Puja Agro Products. In the 1st floor only the following businesses exists:- (1) Shree Narsing Agro Products (Pvt.) Ltd. (2) Lakshmi Enterprises (3) Shruti Enterprises (4) Narayani Earth Movers (P) Ltd. (5) Savita Agro Products Private Limite (6) Savita Trading Co. (7) Savita Enterprise (8) Savita International (9) Savita Overseas (10) Basu Deo Agrwal Huf. (11) Kharagpur Flour Mills Pvt. Ltd. (12) Wisdom & Strength Educational Foundation (13) Wellworth Traders Private Limited. (14)....
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....irregularity or violation of principles of natural justice. The petitioner was afforded multiple opportunities to present its case but failed to produce satisfactory explanations or evidence to justify the continuation of its GST registration. 18. With regard to the verification report dated January 17, 2025, it is observed that the competent officer, acting under the direction of this Court, conducted a physical verification of the petitioner's principal place of business and submitted a detailed report. The findings of the verification indicate that the business premises were not operational, which aligns with the prior cancellation of registration due to non-compliance. 19. The petitioner's reliance on photographic evidence to disp....