High Court Supports Assessee in Revocation Bid Despite Department's Business Location Bar

• Petition Against GST Registration Cancellation:

- The petitioner challenges an order dated 12-12-2022 canceling their GST registration.

- The impugned order is based on a Show Cause Notice (SCN) dated 9-9-2022.

• Reasons for Proposed Cancellation:

- The SCN alleges non-functioning/existence at the principal place of business.

- The petitioner is instructed to respond but is not given a specified date and time.

- GST registration is suspended from 9-9-2022.

• Petitioner's Position:

- The petitioner claims to have changed its place of business, applying for it on 23-10-2020.

- A Show Cause Notice on 2-11-2020 proposed rejection, citing reasons related to documentation.

- The application was rejected on 11-11-2020 without disclosed reasons.

• Field Visit Discrepancy:

- The SCN predates a field visit on 6-12-2022 where the petitioner's Manager was present, but the business was allegedly not operational.

• Cancellation Due to Records Update Denial:

- GST registration cancellation is attributed to the authorities' refusal to allow the petitioner to update business records.

• Court Decision:

- The court permits the petitioner to file a revocation application within two weeks.

- The application should include relevant documents proving business operation at another premises.

- The Proper Officer must consider and issue a speaking order within one week, independent of previous orders.

• Records Update Request:

- The Proper Officer is directed to consider the petitioner's request to alter records despite the unsupported order dated 11-11-2020.

• Unsustainable Order Acknowledgment:

- The order dated 11-11-2020 is deemed unsustainable due to lack of reasoning.

• Disposition of the Petition:

- The petition is disposed of with the above directives. Kordient Ventures (P.) Ltd. Vs. Commissioner, Delhi GST