Case Law Details
Curil Tradex Pvt. Ltd Vs Commissioner Delhi Goods And Service Tax (Delhi High Court)
A careful perusal of the Rule 25 of the 2017 CGST Rules shows that, if after the grant of registration, the proper officer is satisfied that physical verification of the place of business of the concerned person is required, the proper officer may get such verification of the business place carried out, albeit, in the presence of the said person, and thereafter, have the verification report along with other documents including photographs uploaded in Form GST REG30 on the common portal within 15 working days following the date of such verification.
In the instant case, what is not in dispute is that physical verification was carried out by the respondents/revenue, albeit, without having the petitioner‟s authorized representative remain present; although, concededly, insofar as the second part of the rule is concerned, which required uploading of the verification report and other documents including photographs, we are told that the same was done.
Mr Vashisht says that inspection, albeit, without the presence of the petitioner‟s authorized representative, was carried out on 13.04.2022 and the verification report was uploaded on 18.04.2022.
Therefore, what emerges from these facts is that, although the inspection of the petitioner‟s business premises was carried out, no prior notice was given by the respondents/revenue.
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