https://www.taxtmi.com/caselaws?id=421977 Delhi HC set aside GST registration cancellation order after finding procedural violations. The court noted that the officer failed to consider petitioner's reply dated 23.11.2020 when passing the cancellation order on 09.12.2020. Additionally, inspection was conducted without proper notice to petitioner, violating Rule 25 requirements for presence during inspection. The court observed no outstanding tax liability existed against petitioner. Consequently, the cancellation order was quashed and respondents were directed to revive the registration. en-us Tue, 26 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421977 Delhi HC set aside GST registration cancellation order after finding procedural violations. The court noted that the officer failed to consider petitioner's reply dated 23.11.2020 when passing the cancellation order on 09.12.2020. Additionally, inspection was conducted without proper notice to petitioner, violating Rule 25 requirements for presence during inspection. The court observed no outstanding tax liability existed against petitioner. Consequently, the cancellation order was quashed and respondents were directed to revive the registration. Case-Laws GST Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421977