https://www.taxtmi.com/caselaws?id=427314 Delhi HC held that cancellation of petitioner's GST registration was improper as the revenue conducted physical verification without petitioner's authorized representative present, violating Rule 25 of CGST Rules 2017. The court noted that the foundational letter dated 06.04.2022 was not furnished to petitioner, and proper notice of inspection was not given. While verification report was uploaded as required, the procedural violations rendered the cancellation order defective. Court disposed petition directing petitioner to file revocation application within 15 days. en-us Fri, 26 Aug 2022 00:00:00 +0530 Mon, 07 Apr 2025 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427314 Delhi HC held that cancellation of petitioner's GST registration was improper as the revenue conducted physical verification without petitioner's authorized representative present, violating Rule 25 of CGST Rules 2017. The court noted that the foundational letter dated 06.04.2022 was not furnished to petitioner, and proper notice of inspection was not given. While verification report was uploaded as required, the procedural violations rendered the cancellation order defective. Court disposed petition directing petitioner to file revocation application within 15 days. Case-Laws GST Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427314