Cancellation of GST registration on the basis of petitioner’s absence during spot visit is invalid: HC
- News|Blog|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 18 February, 2023
Latest from Taxmann
Case Details: Jatin Bhagwatlal Shah v. State of Gujarat - [2023] 147 taxmann.com 313 (Gujarat)
Judiciary and Counsel Details
-
- Ms Sonia Gokani & Mrs Mauna M. Bhatt, Jj.
- Uchit N. Sheth for the Petitioner.
- Ms Pooja Ashar for the Respondent.
Facts of the Case
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.
High Court Held
The Honorable 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.
The Court also noted that in absence of any intimation during the spot visit, it was difficult for petitioner to remain present. Therefore, it was held that cancellation of registration on ground that petitioner was absent at time of spot visit was not valid and cancellation of registration with retrospective date was fully impermissible. Thus, the Court set aside the order of cancellation of registration.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
