Case Law Details
Case Name : Micro Focus Software Solutions India Private Limited Vs Union of India & Anr. (Delhi High Court)
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Micro Focus Software Solutions India Private Limited Vs Union of India & Anr. (Delhi High Court)
Reply to GST Registration cancellation notice was filed by the petitioner, stating why its registration should not be cancelled. Ignoring the reasons stated the GST Registration certificate was cancelled. Inspection of the premises was carried out by the Authority, before cancellation of GST Registration certificate, without the knowledge of the Appellant. Rule 25 of the CGST Rules, 2017 requires inspection to be done in the presence of the person whose property is being inspected. The order ...
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is gst officer has power to conduct field visit in case Aadhaar authentication is success please reply sir