GST Registration Retained Despite Alleged Non-Operation at Declared Address

DNC Infrastructure Private Limited Vs Superintendent of Central Tax (Andhra Pradesh High Court)

The Andhra Pradesh High Court adjudicated a dispute involving DNC Infrastructure Private Limited (“the petitioner”) and the Superintendent of Central Tax regarding the proposed cancellation of the petitioner’s GST registration. The petitioner, registered under the Central Goods & Services Tax Act, 2017 (“CGST Act”), received a show-cause notice dated 23 August 2024 from the tax authorities, alleging that the petitioner was not conducting business from its declared place of

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