2026-VIL-1094-KAR
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SGST High Court Cases

GST - Cancellation of registration - Validity of Order of Cancellation of GST registration passed without verification of the place of business – Denial of opportunity to reply to Show Cause Notice under Rule 25 of the CGST Rules, 2017 - Petitioner's GST registration was cancelled on the premise that the petitioner was not conducting business from the registered place of business and had raised invoices without underlying supply - Whether the cancellation of registration without verification of the place of business as contemplated under Rule 25 of the CGST Rules, 2017 and without opportunity to the petitioner to respond is sustainable - HELD - Where the proposition to cancel registration is on the premise that the registered taxable person is not conducting business from the registered place of business, it is open to the proper Officer to get the place of business verified and upload the Verification Report in the prescribed format on the Portal. The Portal enables a report with photograph of the premises as well - The impugned order does not refer to any verification or Verification Report being uploaded. The Show Cause Notice only proposed cancellation of registration from the date of the notice, but without any elaboration the suspension was made effective from the date on which the petitioner was admitted to GST registration - These circumstances persuade intervention with the Order of Cancellation, and the proceedings under the Show Cause Notice are restored with opportunity to the petitioner to file a response - Impugned Order of Cancellation of registration is quashed and the petitioner reserved liberty to file response to the Show Cause Notice, with cancellation of registration to remain under suspension subject to the outcome of the restored proceedings – The petition allowed in part
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