Cylos Consulting Private Limited Vs Union Territory of Chandigarh And Others
Date: December 16, 2024
Subject Matter
Cancellation of registration based on a single inspection where the taxpayer was absent is not sustainable
Summary
The petitioner’s GST registration was cancelled on March 20, 2023, during an inspection where he was not present, and no one could verify the office's functionality. A revocation application submitted by the petitioner was rejected, and his subsequen…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT Application for placing on record short reply on behalf of respondents along with Annexure R-1/1 is allowed, subject to all just exceptions. Registry to place the same at appropriate place. Main case 1. The GST registration of the petitioner was cancelled by the respondents vide order dated 20.03.2023 solely on the ground that when t…