Registration Cancellation Invalid: GST Officials Failed to Verify Business Closure Before Canceling Active Taxpayer's Registration Under Section 29
Case-Laws
GST
HC overturned GST registration cancellation where authorities had cancelled registration upon finding business premises closed during inspection. Petitioner demonstrated regular tax payments and returns filing, explaining temporary 10-day closure due to proprietor's overseas travel during Diwali holidays. Court found this expla
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