https://www.taxtmi.com/caselaws?id=447414 Delhi HC disposed of petition challenging GST registration cancellation. Court found no proper physical verification was conducted at petitioner's premises during October 2022 to May 2023 period, and mandatory notice requirements under Rules were not followed. Petitioner claimed to have informed authorities about address change but respondents disputed this. Court noted petitioner couldn't upload change of address application due to suspended registration from January 2023. HC directed officials to verify petitioner's current premises within one week and restore GST registration if petitioner found operating from declared address, with petitioner required to file requisite returns and address change application. en-us Mon, 18 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447414 Delhi HC disposed of petition challenging GST registration cancellation. Court found no proper physical verification was conducted at petitioner's premises during October 2022 to May 2023 period, and mandatory notice requirements under Rules were not followed. Petitioner claimed to have informed authorities about address change but respondents disputed this. Court noted petitioner couldn't upload change of address application due to suspended registration from January 2023. HC directed officials to verify petitioner's current premises within one week and restore GST registration if petitioner found operating from declared address, with petitioner required to file requisite returns and address change application. Case-Laws GST Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447414