{"id":12249,"date":"2018-06-16T23:54:16","date_gmt":"2018-06-16T18:24:16","guid":{"rendered":""},"modified":"2018-06-16T23:54:16","modified_gmt":"2018-06-16T18:24:16","slug":"non-existance-of-principal-place-of-business","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=12249","title":{"rendered":"Non existance of principal place of business"},"content":{"rendered":"<p>Non existance of principal place of business<br \/> Query (Issue) Started By: &#8211; bk r Dated:- 16-6-2018 Last Reply Date:- 25-6-2018 Goods and Services Tax &#8211; GST<br \/>Got 6 Replies<br \/>GST<br \/>I am registered with GST Haryna having a principal place of business at A with additional place of buisness at B . The additional place of business was earlier registered with the Central Excise as Registered dealer and we take handsome amount as transitional credit in respect of purchase made by Additional place of business. The department asked telephonicaly to submit the record we submit all the documents regarding stock receipt and invoices regarding puchase of material in respect of additional place of business. There is no physical business activity at t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=113872\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>g of Trans 1 credit availed and other ITC availed during July to March 2018 in respect of additional place of business,as they proposed cancellation w.e.f. 01\/07\/2017. there is no activity at the principal place of business. Whether the department action for cancellation of registration w.e.f. 01\/07\/2017 is correct and proposal regarding recovery of Trans 1 credit and other ITC availed during 01\/07\/2017 to March 2018 is also correct. My additional place of business is working at the declared place. whether it is necessary to have premises for principal place of business when there is no physical business from that place. .<br \/>\n.<br \/>\nReply By KASTURI SETHI:<br \/>\nThe Reply:<br \/>\nVacant plot found by the Department&#39; s Officers is a very very serious matt<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=113872\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>issue SCN for cancel of registration and disallowed of tran 1 credit and ITC. However Additional place of business is exist. Is there any other channel to challange the deptt action<br \/>\nReply By KASTURI SETHI:<br \/>\nThe Reply:<br \/>\n Dear Querist,<br \/>\nThe Department&#39;s action is right but you will be given opportunity to defend yourself. Without affording an opportunity for personal hearing, registration cannot be cancelled. First issue is to save registration. Claiming ITC comes thereafter. Anyhow you will have to fight for your legal rights. You are to prove your bona fides.<br \/>\n In view of circumstances and facts explained by you, I think that you will be able to prove that you have acted in a bona fide manner. Once your bona fides are established, you<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=113872\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Non existance of principal place of business Query (Issue) Started By: &#8211; bk r Dated:- 16-6-2018 Last Reply Date:- 25-6-2018 Goods and Services Tax &#8211; GSTGot 6 RepliesGSTI am registered with GST Haryna having a principal place of business at A with additional place of buisness at B . The additional place of business was &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=12249\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Non existance of principal place of business&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12249","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12249","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12249"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12249\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}