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Delhi High Court Overturns GST Registration Cancellation on ‘Non-Existence’ Grounds
Case Law Details
- Case Name
- Roxy Enterprises Vs Union of India & Ors (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Roxy Enterprises Vs Union of India & Ors (Delhi High Court)
Introduction: In the recent case of Roxy Enterprises Vs Union of India & Ors, the Delhi High Court has made a pivotal decision, overturning the cancellation of GST registration of Roxy Enterprises. The cancellation was made under the assumption that the petitioner was “non-existent” at the principal place of business.
Analysis: Roxy Enterprises, an exporter of automobile parts and other hardware products, had its GST registration cancelled by the concerned authority, citing the business was ̶...
