Delhi High Court Overturns GST Registration Cancellation on ‘Non-Existence’ Grounds

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 “non-existent...