https://www.taxtmi.com/caselaws?id=754225 The HC quashed the GST registration cancellation order after finding procedural violations. The tax authorities failed to issue proper notice under Rule 25 of CGST Rules requiring the petitioner's presence during premises verification. The State Tax Officer had previously confirmed the business unit's existence in an order dated 29.08.2022, making the subsequent show cause notice dated 20.09.2022 questionable. The petitioner had also notified authorities about change of business address with proper documentation. The court directed respondents to restore GST registration retrospectively from 20.09.2022 and allow filing of annual returns with applicable late fees. en-us Tue, 04 Jun 2024 00:00:00 +0530 Tue, 18 Jun 2024 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754225 The HC quashed the GST registration cancellation order after finding procedural violations. The tax authorities failed to issue proper notice under Rule 25 of CGST Rules requiring the petitioner's presence during premises verification. The State Tax Officer had previously confirmed the business unit's existence in an order dated 29.08.2022, making the subsequent show cause notice dated 20.09.2022 questionable. The petitioner had also notified authorities about change of business address with proper documentation. The court directed respondents to restore GST registration retrospectively from 20.09.2022 and allow filing of annual returns with applicable late fees. Case-Laws GST Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754225