Case Law Details
Micro Focus Software Solutions India Private Limited Vs Union of India & Anr. (Delhi High Court)
Reply to GST Registration cancellation notice was filed by the petitioner, stating why its registration should not be cancelled. Ignoring the reasons stated the GST Registration certificate was cancelled. Inspection of the premises was carried out by the Authority, before cancellation of GST Registration certificate, without the knowledge of the Appellant. Rule 25 of the CGST Rules, 2017 requires inspection to be done in the presence of the person whose property is being inspected. The order of cancellation is set aside and ordered revival of registration.
Extract of Rule 25 is as follows:-
“Rule 25. Physical verification of business premises in certain cases.- where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication or due to not opting for Aadhaar authentication before the grant of registration, or due to any other reason after the grant of registration, he may get such verification of the place of business, in the presence of the said person, done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.”
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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is gst officer has power to conduct field visit in case Aadhaar authentication is success please reply sir