Failure to respond to SCN but found correct on inspection: Delhi HC directed for fresh order

MS Enterprises Vs Sales Tax Officer Class-II (Delhi High Court) In a recent ruling Delhi HC quashed the order cancelling the registration of CGST after considering the report of GST-Inspector who observed that he firm was in fact functioning at the registered place of business and that sufficient stocks of goods had also been maintained. The writ petitioner is aggrieved cancellation of its registration under CGST which was affirmed by appellate authority. The order has been passed as petitioner failed to respond against Show Cause Notice. In between this period petitioner applied for the revoc...