GST Cancellation Order Passed After Inspecting Old Premises to be Set Aside Since Assessee Informed Change to Dept. | HC

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cancellation of GST Registration

Case Details: Frequent Logistics Services (P.) Ltd. v. Commissioner Goods & Services Tax Department - [2023] 154 taxmann.com 336 (Delhi)

Judiciary and Counsel Details

    • Vibhu Bakhru & Amit Mahajan, JJ.
    • Nishit Agrawal, Ms Meena Rawat, Ms Kanishka Mittal & Ms Vanya Agrawal, Advs. for the Petitioner.
    • R. Ramachandran, Sr. Standing Counsel for the Respondent.

Facts of the Case

In the present case, the petitioner’s GST registration was cancelled on the ground that it was not found to be existing at its principal place of business. The petitioner filed writ petition and contended that it had made application for change of its registered principal place of business and this application was allowed and amended certificate of GST Registration was issued.

High Court Held

The Honorable High Court noted that the Concerned Officer had inspected old premises and not new premises. The Court further noted that Show Cause Notice did not disclose that registration was proposed to be cancelled with retrospective effect, nor did it reflect any ground for same. Therefore, the Court held that the impugned order cancelling petitioner’s GST registration was liable to be set aside. Also, the notice suspending the petitioner’s registration was set aside.

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