GST Registration: Not issuing notice for physical verification amounts to violation of principle of natural justice

Curil Tradex Pvt. Ltd Vs Commissioner Delhi Goods And Service Tax (Delhi High Court) A careful perusal of the Rule 25 of the 2017 CGST Rules shows that, if after the grant of registration, the proper officer is satisfied that physical verification of the place of business of the concerned person is required, the proper officer may get such verification of the business place carried out, albeit, in the presence of the said person, and thereafter, have the verification report along with other documents including photographs uploaded in Form GST REG30 on the common portal within 15 working days f...