Single unsuccessful inspection not justify GST Registration cancellation

Cylos Consulting Private Limited Vs Union Territory of Chandigarh And Others (Punjab and Haryana High Court) Punjab and Haryana High Court has set aside the cancellation of GST registration for Cylos Consulting Private Limited, ruling that the action taken by the authorities was unjustified. The petitioner’s GST registration was revoked on March 20, 2023, after a tax inspector, during a site visit, found no one present at the registered office and assumed the business was non-functional. Despite the presence of the firm’s nameplate and regular tax filings, the authorities proceeded wit...