Delhi HC Permits Document Submission to prove Principal Business Place Amid GST Cancellation

MD Wazid Raza Vs Superintendent Range-108 Central Goods And Service Tax & Anr. (Delhi High Court) In the case of MD Wazid Raza vs. Superintendent Range-108 Central Goods and Service Tax, the Delhi High Court addressed a petition seeking to revoke the suspension of the petitioner’s GST registration. The petitioner challenged a Show Cause Notice (SCN) issued on July 24, 2024, which proposed cancellation of GST registration due to allegations of fraud, willful misstatement, and a violation of Rule 86B. The SCN indicated that during a physical verification, the petitioner was found to be non...