Delhi HC Quashes GST Registration Cancellation: Rule 25 Violation

Reliable Enterprises Vs Commissioner Delhi Goods And Service Tax (Delhi High Court) Introduction: The Delhi High Court recently delivered a significant judgment in the case of Reliable Enterprises vs Commissioner Delhi Goods and Service Tax. The petitioner sought the quashing of a show cause notice dated 24.12.2021 and the subsequent cancellation of their GST registration. The primary ground for cancellation was the alleged unavailability of the principal place of business during a field visit. Detailed Analysis: The Proper Officer issued the impugned Show Cause Notice proposing the cancellati...