Petitioner's GST reg. cancelled due to non-functional premises. Violation of rules found, reg. restored retrospectively.
Case-Laws
GST
The High Court ruled on the cancellation of GST registration due to non-functional business premises. The court found violations of Rule 25 of CGST Rules as physical verification was not done in the presence of concerned persons. The State Tax Officer had admitted the existence of the petitioner's unit prior to issuing a show cause notice for cancellatio
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