Delhi HC Directs Investigation: GST Registration Cancellation

Balaji Tilak Metal and Alloys P. Ltd. Vs Principal Commissioner of Department of Trade and Taxes (Delhi High Court) In the case of Balaji Tilak Metal and Alloys P. Ltd. Vs Principal Commissioner of Department of Trade and Taxes, the Delhi High Court addressed the suspension of GST registration and subsequent investigation by the Anti Evasion Cell. The petitioner contested the suspension and asserted the existence of their business. The petitioner received a Show Cause Notice proposing the cancellation of its GST registration, citing non-existence and failure to join the investigation. Despite ...