Crystal Beverages Vs Superintendent (Punjab and Haryana High Court)
Punjab and Haryana High Court held that cancellation of GST registration for entire places of business for non-submission of NOC by landowner of additional place of business is complete non-application of mind. Accordingly, cancellation of GST registration not justified.
Facts- The petitioner company obtained GST registration for its principal place of business on 11.07.2017 under the Central Goods and Services Tax Act, 2017. Vide order dated 10.02.2019, the registration was amended to incorporate additional place of business informed by the petitioner, which the petitioner had taken on rent from the landlord. The same was approved by the proper officer after due verification without issuance of any memo for deficiency in REG-03. In May 2024, the respondents second time visited the additional place of business on the basis of complaint filed by the land owner and demanded no objection from the land owner for operating the business from the said place.
A letter was issued by the department on 20.05.2024 seeking cancellation proceedings as consent letter/NOC from the land initiation of owner had not been produced. Subsequently, the respondents have issued the order dated 10.07.2024 suspending the GST registration and also at the same time issuing show cause notice for cancellation of GST registration of the petitioner for the entire business.
