2025 (11) TMI 1786

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....sent petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the Order for Cancellation of Registration dated 26th November, 2024 (hereinafter, 'impugned order') passed by the Superintendent, Range-56. 4. The present petition reveals a sad situation where a reputed company is being made to deal with an unjustified cancellation of its GST registration. The Petitioner company is the parent company of audio and wearable brand 'boAt' which is located at H No. 19 Village Hauz Khas, New Delhi-110016 (hereinafter, 'premises'). The Petitioner has continuously entered into lease deeds with the owners i.e., Shri Bhim Singh and Shri Satpal Singh from 2019 onwards. For some period, t....

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....e all the detailed documents having been furnished within the time stipulated, the impugned order is passed with one remark to the following effect: "Order for Cancellation of Registration This has reference to show cause notice issued dated 15/10/2024. Whereas reply to the show cause notice has been submitted vide AA071 024036440T dated 07/11/2024; and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): I. Others Remarks: At the time of physical verification, found existent at the give principle place of business, your....

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....ation for revocation of cancellation of registration. This has reference to your application dated 20/12/2024 regarding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejected for the following reasons: I. Reason for revocation of cancellation - Others (please specify) - The taxpayer didnt submit relevant documents like Bank KYC, ID-Address proof, copy of rent agreement/ownership proof, System generated reconciliation for GSTR-3B & GSTR-I; GSTR-3B and GSTR-2A, Details of invoices issued and copy of ledger during the period in which GSTN was cancelled; selfdeclaration for payment of due tax within a month of revocation. Also, please deposit the tax liability in th....

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....e show cause notice dated 08.01.2025. Most of the said documents/information have also not been submitted by the appellant at the appellate stage as well except copies of lease deed dated 05.05.2024 & copy of electricity bill in the name of Bhim Singh. As such, I hold that the said impugned order passed by the adjudicating authority is legal and maintainable in law and I do not find any reason to interfere with the said impugned order. Accordingly, I pass the following order: ORDER 7. The appeal filed by M/s Imagine Marketing Limited, Ground Floor,/P.H. No. 19 Village Hauz Khaz, South Delhi, Delhi-110016 against Order-In_Original No. ZA07012503638L dated 08.01.2025 is hereby rejected and disposed of in terms of Section 107....