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Case Law Details

Case Name : Shivoy Enterprises Vs Commissioner of CGST (Delhi High Court)
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Shivoy Enterprises Vs Commissioner of CGST (Delhi High Court)

In a recent decision, the Delhi High Court addressed the issue of GST registration cancellation due to discrepancies in the registered address. The case, Shivoy Enterprises Vs Commissioner of CGST, highlighted the complexities and procedural requirements involved in maintaining accurate GST records and the repercussions of discrepancies. The Court directed a verification of additional business premises to determine if the petitioner was operating from a valid location, aiming to reinstate the GST registration.

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