https://www.taxtmi.com/caselaws?id=759046 Delhi HC allowed petition challenging GST registration cancellation by remanding matter to appellate authority. Court held that petitioner's existence at principal place of business must be assessed considering documents showing business operations before address change. While petitioner provided adequate documentation for current address including premises photographs and signage, appellate authority incorrectly rejected appeal for insufficient documentation regarding previous principal place of business. Matter remanded for fresh consideration with direction for petitioner to file all relevant documents establishing business continuity from original to current address. en-us Tue, 10 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759046 Delhi HC allowed petition challenging GST registration cancellation by remanding matter to appellate authority. Court held that petitioner's existence at principal place of business must be assessed considering documents showing business operations before address change. While petitioner provided adequate documentation for current address including premises photographs and signage, appellate authority incorrectly rejected appeal for insufficient documentation regarding previous principal place of business. Matter remanded for fresh consideration with direction for petitioner to file all relevant documents establishing business continuity from original to current address. Case-Laws GST Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759046