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of <h1>GST registration cancellation challenged after delayed reply seeking re-verification of business premises</h1> <h3>M/s VS ENTERPRISES Versus COMMISSIONER DSGST & ANR.</h3> M/s VS ENTERPRISES Versus COMMISSIONER DSGST & ANR. - TMI The Delhi High Court, under Article 226 of the Constitution, heard a petition by M/s VS Enterprises challenging a Show Cause Notice dated 12 June 2023 issued by the Sales Tax Officer for cancellation and suspension of the Petitioner's GST registration on grounds that business was not conducted at the declared premises. The Respondents noted the Petitioner's delayed reply filed on 2 April 2025. The Petitioner contended that business was indeed conducted at the declared location and sought re-verification. The Court observed that the Show Cause Notice remained undecided and accordingly directed: (i) re-inspection of the Petitioner's premises; (ii) taking the reply dated 2 April 2025 on record; and (iii) granting a personal hearing followed by adjudication within four weeks. The petition was disposed of with these directions.
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