GST Registration Canceled Due to Residential Premises; Business Activity Evidence Requires Different Legal Venue.

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Full Text of the Document

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....Cancellation of petitioner's GST registration - registered premises - Authorities found that it is a residential house and there is no business running - If the petitioner’s case is contrary, that the business was being run at the registered address and if the petitioner has evidence to prove that, as submitted by the learned counsel for the petitioner, the appropriate forum to reappraise the evidence to determine finding of fact, is not in the writ petition under Article 226 of the Constitution of India. - HC....