In a recent case, the Delhi High Court while observing the dispute regarding the principal place of business with respect to cancel the registration who directed the petitioner to file detailed response to Show Cause Notice ( SCN ).
The petitioner Deep Plastic Granules Trading Company filed the writ petition against the order of canceling the GST registration of the petitioner on the ground that “ found non-existing at the their principles place of business as informed by Anti-Evasion vide letter dated 17.05.2023”.
The respondent submitted that twice over, inspection was carried out at the subject premises and petitioner was not found functioning at the said place.
Counsel for petitioner submits that there is sufficient material with the petitioner to prove that petitioner had existed at the relevant point at the said premises. He further submits that since the registration stands suspended with effect from 17.05.2023, petitioner is not able to operate from the said premises.
After analyzing the facts and arguments of both parties, a division bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja permitted the Petitioner to file a detailed response to the Show Cause Notice along with supporting material within 30 days.
Thereafter, Proper Officer shall dispose of the Show Cause Notice within a period of two months of the reply filed by the petitioner and after giving an opportunity of personal hearing to the petitioner in accordance with law.
Jitin Singhal alongwith Mr. Suresh Chowdhary, Ms. Gaytri Ravi, Ms. Ekta Ravi, Ms. Rekha Ravi, Ms. Ujala Singh & Ms. Pallavi Gangia, Advocates appeared for the petitioner and Ms. Bakshi Venita, Sr. Panel Counsel represented UOI/R-1. Mr. Gibran Naushad, SSC appeared for CBIC.
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