Shivoy Enterprises Vs Commissioner of CGST
Date: July 8, 2024
Subject Matter
Registration Cancellation: Department ordered to conduct verification of additional place of business
Summary
The petitioner filed a petition challenging a Show Cause Notice (SCN) dated June 14, 2022, issued for the cancellation of its GST registration due to the firm being found non-existent at its registered address during a physical verification. The peti…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition impugning a Show Cause Notice dated 14.06.2022 (hereafter the impugned SCN ) calling upon the petitioner to show cause as to why its GST Registration (GSTIN: 07AATFS9380G1ZG) not be cancelled. The reason stated in…