HC Orders GST Registration Restoration for Business at Non-Declared Principal Place

Roxy Enterprises Vs Union of India & Ors (Delhi High Court) Delhi High Court directs GST registration restoration after physical verification for Roxy Enterprises as Appellant not able to intimate change of Address due to GST Registration Cancellation Introduction: In a recent judgment by the Delhi High Court, Roxy Enterprises challenged the cancellation of its Goods and Services Tax (GST) registration. The court directed the restoration of GST registration after a physical verification process, taking into account the petitioner’s inability to update the address promptly. Backgroun...