https://www.taxtmi.com/caselaws?id=426450 Delhi HC directed revenue authorities to restore petitioner's cancelled GST registration after they failed to comply with first appellate authority's order. The appellate authority had found the cancellation improper and directed restoration, but revenue did not implement the decision. Court noted that under Rule 25 of CGST Rules 2017, physical verification requires prior notice, which wasn't properly addressed in the original cancellation order. Since revenue authorities didn't challenge the appellate order despite being given opportunity, HC disposed of writ petition directing mandatory restoration of GST registration. en-us Tue, 02 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426450 Delhi HC directed revenue authorities to restore petitioner's cancelled GST registration after they failed to comply with first appellate authority's order. The appellate authority had found the cancellation improper and directed restoration, but revenue did not implement the decision. Court noted that under Rule 25 of CGST Rules 2017, physical verification requires prior notice, which wasn't properly addressed in the original cancellation order. Since revenue authorities didn't challenge the appellate order despite being given opportunity, HC disposed of writ petition directing mandatory restoration of GST registration. Case-Laws GST Tue, 02 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426450