Retrospective GST Cancellation Set Aside for Lack of Documents; Fresh Inspection Ordered Under GST Rules

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Full Text of the Document

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....The HC set aside the retrospective cancellation of the petitioner's GST registration due to non-production of requisite documents, including the Aadhaar Card. Noting the petitioner's submission of a new rent agreement and availability of all necessary documents, the court directed a fresh inspection by the relevant authorities at the petitioner's new premises. The authorities were ordered to decide on the restoration of the GST registration within one month of the inspection. The petition was accordingly disposed of.....