Case Details: Bimal Kothari v. … Continue reading “Cancellation of registration based on physical verification at premises without issuing notice is not sustainable: HC”
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Judiciary and Counsel Details
Rajiv Shakdher & Ms Tara Vitasta Ganju, JJ.
Boudhayan Bhattacharya & Anshul Narayan, Advs. for the Appellant.
Harpreet Singh, Shourya Dasgupta, Ms Suhani Mathur, Jivesh Kumar Tiwari & Ms Samiksha, Advs. for the Appellant.
Facts of the Case
The registration certificate of petitioner was cancelled on ground that business was not carried out from registered place of business after carrying out physical verification of place of business. The petitioner filed writ petition against cancellation and contended that registration was cancelled since he was not found to be present at the address available.
High Court Held
The Honorable High Court observed that no notice was issued to the petitioner requiring his presence at the time of verification. Moreover, the verification report generated after carrying out physical verification was not uploaded on common portal in Form GST REG-30 within 15 days from date of such verification. Therefore, it was held that the order cancelling registration was not sustainable and department was directed to restore registration.
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