No cancellation of GST registration in absence of proper enquiry by GST authorities
Facts– The petitioner, a registered person, by this petition, is challenging the orders of cancelling his certificate of registration under the CGST/SGST Act and rejection of his application for revocation of cancellation of registration certificate.
Held– The proper officer has issued a notice to cancel the registration of the petitioner in FORM GST REG-17, based on the report of the intelligence officer. The State Tax Officer has himself did not conduct any enquiry as contemplated in Rule 25. The proper officer ought to have independently assessed the situation, particularly, when the petitioner had produced the receipt of the building tax from the local authority to prove the authenticity of his stand. Without considering this document the registering authority had cancelled the registration on the ground that business place is situated in a building which is partially completed with structure only and no building number affixed by local authority. However, such a reason not contemplated under Section 29(2). The application for revocation of cancellation of registration under section 30 is also rejected by the respondent without proper enquiry in the matter. Consequently, the respondents are directed to restore the registration of the petitioner.