https://www.taxtmi.com/caselaws?id=759047 Delhi HC disposed of petition challenging SCN cancelling GST registration. Petitioner's principal place of business was allegedly non-existent during physical verification. Court found merit in petitioner's contention that premises existed, noting respondent's conclusion was erroneous as it relied solely on unrecorded enquiries from unnamed shop owners. Field report showed premises existed with petitioner's GSTIN signboard and photograph of person at premises. Court directed petitioner to file response to SCN with supporting documents establishing business existence since registration date, requiring proper officer to consider reply and make informed decision. en-us Wed, 11 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759047 Delhi HC disposed of petition challenging SCN cancelling GST registration. Petitioner's principal place of business was allegedly non-existent during physical verification. Court found merit in petitioner's contention that premises existed, noting respondent's conclusion was erroneous as it relied solely on unrecorded enquiries from unnamed shop owners. Field report showed premises existed with petitioner's GSTIN signboard and photograph of person at premises. Court directed petitioner to file response to SCN with supporting documents establishing business existence since registration date, requiring proper officer to consider reply and make informed decision. Case-Laws GST Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759047