GST Registration cannot be cancelled on the basis of incorrect field visit report

Gulab Nagar Vs Assistant Commissioner (Delhi High Court) The recent case of Gulab Nagar v. Assistant Commissioner [W.P No. 3383 of 2024 dated March 06, 2024] before the Delhi High Court sheds light on the consequences of erroneous field visit reports leading to the retrospective cancellation of GST registration. This article explores the case details, implications, and the court’s ruling. The Hon’ble Delhi High Court disposed of the writ petition thereby holding that, revocation application filed by the Assessee has to be taken into consideration in case where the GST Registration has...