HC set-aside GST Registration cancellation order passed in violation of Rule 25

Kpm Enterprises Vs The Commissioner, Delhi Goods And Service Tax & Ors (Delhi High Court) Appellant submit that alleged inspection by GST department, is in violation of the Rule 25 of 2017 GST Rules as the petitioner was not afforded any opportunity to be present at the site. Further, the respondent has also not uploaded any photographs as required. Learned counsel appearing for the respondents fairly states that although the petitioner ought to have been given an opportunity of hearing before the impugned order cancelling the registration was made and the same may be set aside; he contest...