GST Registration Reinstated: Rule 25 Violated Due to Lack of Inspection Notice to Property Owner; No Tax Liability Found.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Revocation of cancellation of GST registration of petitioner - It is not in dispute that although, Rule 25 requires inspection to be done in the presence of the person whose property is being inspected, it was not done as the petitioner had no notice of the inspection - the perusal of the order dated 09.12.2020 clearly discloses that there is no tax outstanding qua the petitioner. - The order of cancellation set aside - The respondents will ensure that the petitioner’s registration is revived. - HC....