cancellation of registration
Query (Issue) Started By: – bk r Dated:- 7-7-2018 Last Reply Date:- 9-7-2018 Goods and Services Tax – GST
Got 15 Replies
GST
A ltd company is registered with GST having a principal place of business in Delhi North and also showing\/having three additional places of buisness at Delhi south, east and west . The additional place of business was earlier registered with the Central Excise as Registered dealer and we took also cenvat credit in respect of stack available as on 30.06.2017 as transitional credit in respect of purchase made by these 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 as there was neary about 6 crores of amount was involved in tran-1. There is no physical business activity at the principal place of business and only documents kept here and file return. t<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n m the additionl place of business and it is true. We also accepted that the principal place of business is a vacant plot . Now the department issued order regarding cancellation of GST registration w.e.f. 01.07.2017 and also initiated action for recocvry of trans I credit and other ITC availed during 01.07.2017 till date .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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n manner. Cancellation of registration from the date of issue, is technical matter and it cannot monetary loss to you. Your invoices were valid and are valid. Substantive right cannot be forfeited due to such technical infractions.There is no other eescape route except to face litigation. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ocate. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" cancellation of registration Query (Issue) Started By: – bk r Dated:- 7-7-2018 Last Reply Date:- 9-7-2018 Goods and Services Tax – GSTGot 15 RepliesGSTA ltd company is registered with GST having a principal place of business in Delhi North and also showing\/having three additional places of buisness at Delhi south, east and west . The … Continue reading “cancellation of registration”<\/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-12517","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12517","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=12517"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12517\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nReply By DR.MARIAPPAN GOVINDARAJAN:
\nThe Reply:
\nIn my view the action of the Department is correct since your principal place of business is a vacant one. You may file appeal contending that the credit sought to be availed on TRAN-1 is genuine. Or you may file a writ petition seeking the direction to consider the credit by the Asssessing Officer.
\nReply By YAGAY and SUN:
\nThe Reply:
\nWe endorse<\/p>\n
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\nReply By KASTURI SETHI:
\nThe Reply:
\nDear Querist, .Two factors can tilt the case in your favour. 1.Date of issuance\/communication of order of cancellation of registration retrospectively. 2.Your bona fides.
\nReply By bk r:
\nThe Reply:
\nThanks sethi sir,
\nI admitted in the statement tendered before the CGST officer that the plot was vacant on 01.07.2017 and plot owner also give statment that as on 01.07.2017 the plot was vacant .
\nReply By bk r:
\nThe Reply:
\nFurther the department initated action when the 3 letters sent by department for trans 1 enquiry was received back undelivered to the department . and then department came to know about this.
\nReply By KASTURI SETHI:
\nThe Reply:
\nO.K. You have admitt<\/p>\n
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\nReply By bk r:
\nThe Reply:
\nsir there is no room in plot, only boundry wall of 3 feet height with one main gate. There is no rent agreement with the plot owner regarding rent w.e.f. 01.07.2017. however additional place of business was declared at the time of registration and they actually exixts.
\nReply By DR.MARIAPPAN GOVINDARAJAN:
\nThe Reply:
\nWhen the registered principal place of business is not in existence how the Department will release you. It will do your duty. In respect of credit you have no other option except to file a writ petition before the High Court.
\nReply By KASTURI SETHI:
\nThe Reply:
\nI agree with Dr.Govindarajan Sir. You should have not declared such vacant plot as principal place of business. Now this lapse is on records. It puts question mark on genuine transaction for future as well as present. You may not have done any wrong transaction but facts on records indicate othewise. What is the logic or purpose\/reason declaring vacant plot as principal place of <\/p>\n
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