Notification

Cancellation of registration on ground that      petitioner was not present at time of spot visit is not sustainable: HC

Jatin Bhagwatlal Shah v. State of Gujarat [2023]

The department issued notice to cancel the registration certificate of petitioner on the ground that it had not filed the returns under the GST Act for continuous period of six months. It was also alleged that there was absence of conduct of business in principal place of business.

The petitioner replied to the notice but order of cancellation was passed on the ground that he did not remain present even though he did submit the reply. The revocation application and appeal filed by the petitioner were also rejected by the department. Therefore, he filed writ petition before the Court.

The Hon'ble High Court noted that the petitioner had shifted to new address. The department conducted spot visit and registration was cancelled on the ground that the petitioner was absent in principal place of business at time of spot visit. However, the facts were explained by petitioner when he appeared before the authority.

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Thanks

CA Rahul Gupta

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