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 so that the same remains embedded in the case file.

3. This writ petition is directed against the order dated 17.12.2018 passed by respondent no.1. Via the said order, the petitioner’s GST registration has been cancelled.

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