Case Law Details
Roxy Enterprises Vs Union of India & Ors (Delhi High Court)
Delhi High Court directs GST registration restoration after physical verification for Roxy Enterprises as Appellant not able to intimate change of Address due to GST Registration Cancellation
Introduction: In a recent judgment by the Delhi High Court, Roxy Enterprises challenged the cancellation of its Goods and Services Tax (GST) registration. The court directed the restoration of GST registration after a physical verification process, taking into account the petitioner’s inability to update the address promptly.
Background:
Roxy Enterprises faced the cancellation of its GST registration through an order dated 14.02.2023. The order stated that the taxpayer was considered non-existent as per the Deputy Commissioner, Anti Evasion, CGST Delhi North, initiating the cancellation under Section 29(2) of the CGST Act, 2017, read with Rule 21 of the CGST Rules, 2017.
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