TaxTMI 
TaxTMI 
2026 (10) TMI 1297
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....ocate General who is also the Standing counsel of the Finance and Taxation Department of the Government of Assam appearing on behalf of the Respondent Nos. 2 and 3. 2. The Petitioner herein is aggrieved by the action on the part of the Respondent No. 3, who cancelled the Petitioner's GST registration vide an order dated 14.07.2026 and as such approached this Court. 3. The brief facts which led to the filing of the present proceedings is that the Petitioner carries on the business in the name and style of M/s Euro Fashion, having its principal place of business as S.S. Road, Lakhtokia, Guwahati and an additional place of business at Opposite Sikh Mandir, S.S. Road, Fancy Bazar, Guwahati. The Petitioner is registered both under the Cent....
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....ement. The Petitioner on receipt of the said Show Cause Notice, submitted a detailed reply stating inter alia that in respect to his principal place of business, there is no dispute and the rent agreement was also submitted. However, in respect to the additional place of business, the Petitioner stated that there is a dispute between the Petitioner and his landlord for which a suit is pending and an injunction order had also been passed. Taking into account that no decision in that regard was taken and at the time of issuance of the Show Cause Notice dated 18.06.2026, the Petitioner's registration was put under suspension, the Petitioner was compelled to approach this Court by filing a writ petition being WP(C) No. 3519/2026. The learned Co....
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....end the registration. Sub-Section (2) of Section 29 of the CGST Act of 2017 is relevant for the purpose of the present proceedings and as such the said Sub-Section (2) of Section 29 of the CGST Act of 2017 along with the provisos are reproduced herein under: "Section 29 - Cancellation [or suspension] of registration (1) ........ (2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,- (a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or (b) a person paying tax under section 10 has not furnished [the return for a financial year beyond three months ....
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....ices Tax Rules, 2017 (for short 'the Rules of 2017') which stipulates as to when the registration can be cancelled in certain cases. The said Rule 21 of the Rules of 2017 being relevant is reproduced herein under: "Rule 21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person- (a) does not conduct any business from the declared place of business; or (b) issues invoice or bill without supply of goods or services [or both] in violation of the provisions of the Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder. (d) violates the provision of rule 10A. ....
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....tipulates about the physical verification of the business premises in certain cases. Taking into account that in the present case, the Petitioner had duly submitted the rent agreement in respect to the principal place of business, as is noted in the Certificate of Registration and it is on the ground that the Petitioner had failed to submit the rent agreement in respect to the additional place of business, this Court now finds it relevant to take note of the Form REG-01. This form is relevant inasmuch as, an application for registration is in terms with Form REG-01 and further, Rule 8 of the Rules of 2017 also mandated that what are the documents required to be submitted is mentioned in the form. 16. A further perusal of the Form REG-01 ....
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....r, necessary documents/certificates issued by Government of India are required to be uploaded." 17. In the backdrop of the above, let this Court now consider the Show Cause Notice dated 18.06.2026 as well as the Speaking Order dated 14.07.2026. 18. A perusal of both the Show Cause Notice dated 18.06.2026 as well as the Speaking Order dated 14.07.2026, refers to the additional place of business. There is no dispute that the Petitioner has not provided the rent agreement for the principal place of business. 19. Under such circumstances, it is therefore the opinion of this Court that to cancel the registration for not submitting the rent agreement in respect to the additional place of business appears to be contrary to the provisions ....