GST registration cancellation without issuing notice under rule 25 & based on mere physical verification not sustainable

Bimal Kothari Vs Assistant Commissioner (DSGST) & Ors. (Delhi High Court)

1. Although notice in the matter was issued on 26.08.2019, we find that the counter-affidavit filed by respondent no.1 is not on record.

1.1. However, Mr Shourya Dasgupta, who appears on behalf of respondent no.1, has placed before us a hard copy of the counter-affidavit.

2. For the purposes of good order and record, the Registry will scan and upload the copy of the counter-affidavit made available to us s

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