|
The Tax PublishersGST--Cancellation of Registration
Without Notice to Authorized Representative, Physical Verification for Registration Purposes is Improper under GST : Curil Tradex Case
Akhilesh Kumar Sah
In this write-up, the learned author discusses and issue in respect of cancellation of GST. Registration from the date of issuance of show cause notice, the foundation of which was issuance of a letter by Proper officer concerning physical verification of business premises of assessee Curil Tradex Pvt. Ltd. Not only this neither notice of inspection was served on the assessee nor the letter written earlier by Proper Officer was furnished to assessee. However, the resultant order was passed by Revenue suspending the registration of assessee on matter being challenged by way of writ petition the Delhi High Court in this recent case of Curil Tradex observing aforesaid infirmities disposed of writ petition with certain directions, thereby providing relief to assessee.
1. Introduction
A recent case, Curil Tradex Pvt. Ltd. v. Commissioner, Delhi GST & Anr [WP(C) 10408/2022] decided by the Delhi High Court on 26-8-2022 : 2022 TaxPub(GST) 1437 (Del-HC) is remarkable in respect of GST registration.
SUBSCRIBE FOR FULL CONTENT |