Court Overturns Decision on Business Location; Orders Review of Evidence and Response to Show Cause Notice.
Case-Laws
GST
The High Court held that the respondents' conclusion of the petitioner's principal place of business being non-existent at the time of physical verification was ex facie erroneous. The conclusion was based solely on purported enquiries from nearby shop owners, without mentioning their names or details in the Field Report. Cancelling a taxpayer's registration solely o
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