Notice to be served to assessee before carrying out physical inspection of business premises

Aditya Narayan Ojha (Amit Associates) Vs Principal Commissioner, CGST, Delhi North & Anr. (Delhi High Court) The Hon’ble Delhi High Court in Aditya Narayan Ojha (Amit Associates) v. Principal Commissioner, CGST & Anr. [W.P.(C) No. 8508 of 2022, dated August 2, 2022] has directed the Department to restore GST registration of the assessee within one week upon filing of pending returns along tax and other dues. Held that, notice is needed to be served to the assessee under Rule 25 of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) before physical inspection is ca...