Kordient Ventures Pvt. Ltd. Vs Commissioner (Delhi High Court)
Introduction: Kordient Ventures Pvt. Ltd. recently faced a setback as the GST department refused to update its current place of business. This led to the cancellation of its GST registration, prompting the company to approach the Delhi High Court. The court, in a recent order, directed the filing of a revocation application for GST cancellation.
Detailed Analysis:
1. Impugned Order and Show Cause Notice:
- The petitioner contested an order dated 12.12.2022 canceling its GST registration, challenging a Show Cause Notice issued on 09.09.2022.
- The SCN cited non-functioning/existence at the principal place of business as grounds for registration cancellation.
2. Change of Place of Business:
- The petitioner asserted a legitimate change in its place of business, having applied for the update on 23.10.2020.
- A Show Cause Notice on 02.11.2020 raised concerns, leading to the rejection of the application on 11.11.2020 without providing reasons.
3. Field Visit Discrepancy:
- The SCN was issued before a field visit on 06.12.2022, revealing that the petitioner’s Manager was present, but the business was allegedly non-functional at the principal place.
4. Cancellation Grounds and Unreasoned Order:
- The petitioner’s GST registration cancellation resulted from the inability to update records reflecting the current place of business.
- An order on 11.11.2020, rejecting the application, lacked reasoning and was deemed unsustainable.
5. Delhi HC Decision and Directions:
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