High Court Restores GST Registration After Business Premises Demolished by Northern Railway; No Evidence of Early Demolition Found.

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Full Text of the Document

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....Cancellation of GST registration of petitioner - There is no dispute that the premises where the petitioner claims to have been carrying on his business prior to shifting to new address in July, 2021, was demolished by the Northern Railway Authorities. Although, it is alleged in the counter affidavit that it was demolished many years ago, there is no material on record to establish the same. - GST registration restored - HC....