TaxTMI 
TaxTMI 
2025 (12) TMI 1124
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....) under the Goods and Service Tax, 2017. The petitioner firm is engaged in the business of supply of electricals. The respondent no.5/Assistant Commissioner of State Tax, Sagar issued a show-cause notice dated 25.08.2023 (Annexure P-2) proposing for cancellation of registration on account of violation of section 29(2)(e) of CGST Act, 2017 i.e registration obtained by means of fraud, wilful misstatement or suppression of facts. The said notice was uploaded in the GST portal, but not physically served to the petitioner by way of other modes, therefore, neither the petitioner nor his Chartered Accountant were able to track the same; therefore, the petitioner did not have any opportunity to submit a reply to the show-cause notice, which has resulted into cancellation of registration vide order dated 22.09.2023 (Annexure P-3). (b) Being aggrieved by the aforesaid order, the petitioner preferred an application for revocation of cancellation of registration on 18.10.2023 (Annexure P-4). According to the petitioner, no information was given about the hearing on the application for revocation of cancellation of registration. He was directly served with the show-cause notice dated 0....
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....petitioner son was found in the premises; so therefore; the petitioner had knowledge about the proposed action to be taken after pursuant to the search. It is further submitted that at the time of obtaining registration, the petitioner declared the goods for sale in the course of business. The details are given in paragraph 5 of the reply. During the inspection, none of the goods were found in the stock; so therefore, the show-cause notice under section 29(2) of the CGST Act, 2017 was rightly issued on the ground that the registration has been obtained or was being continued by means of fraud, willful misstatement or suppression of facts. The cancellation of registration was made effective retrospectively from 10.10.2017. The plea of not having knowledge cannot be accepted because the petitioner's representative have submitted an application for revocation of cancellation of registration. Now on the basis of Assessment final order under section 63 (Annexure R-2) have already been passed for the financial year 2019-20, 2021-22 and 2022-23. Against which, the statutory appeal lies under section 107 of CGST Act, 2017. Thus, no interference is liable to be made and this petition be....
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.....3. Action taken on the Input. The officers of Jurisdictional division office, visited the registered principal place of business of M/s. Empire Steel Holdings, (Legal Name: Smt. Akriti Mishra), 1st Floor, 163, Orbit Mall, A.B. Road, Indore-452010(GSTN-23BNQPM0072E1270) on 15.05.2023 (RUD-I to SCN) under Section 25 of CGST Act, 2017. During the verification, the principal place of business at Orbit mall found locked and the display board showing name of the firm M/s. Suman Services and no GSTIN mentioned on display board. On enquired from some neighboring shops situated at 1st floor of Orbit Mall that the no such firm is working at 1st Floor, 163, Orbit Mall, A.B.Road, Indore- 452010. Further, officers of Jurisdictional division office, visited the amended principal place of business at Flat No.303, E-Block, Dream City, A.B.Road, Indore-453771 on 16.05.2023 but the same was found locked. The officers searched the mobile number of Flat Owner Shri Dinesh Gupta and talk to Shri Gupta on their Mobile No. 94835-51458. Shri Gupta informed that he does not know anything about Akriti Mishra and M/s. Empire Steel Holdings and never given Flat No. 303, Dream City to any Akr....
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.... with remarks "Left". However, the GST-DRC-01 was uploaded on GST Portal under Reference No. ZD230724025775B dated 29.07.2024 and Notice of Personal Hearing was issued through GST Portal electronically for 05.09.2024 as the Noticee was found non-existent/ non-operational at the Principal Place of Business, wherein the Authorised Representative for the Noticee appeared for Personal Hearing on 05.09.2024. Further, as per request of the Noticee during Personal Hearing on 05.09.2024, subsequent Personal Hearing Notices for 07.11.2024 & 22.11.2024 were sent on Address Le. 516, BRG Sangila, Talawali Chanda, Indore, which were delivered by the Postal department and further submission made by the Noticee along with supporting documents arid records at the time of Personal hearing by Authorised Representative and Husband of the Noticee on 13.12.2024. Thus, as per above records i.e. Physical appearance of the Proprietor i.e. Smt. Akriti Mishra before the Jurisdictional Central GST Range Officer as well as the Jurisdictional Central GST Divisional Officer after cancellation of the GST Registration for revocation, filing of Writ Petition No. 31219/2024 on 04.11.2024 before th....