Non-restoration of GST registration alleging non-filing of requisite form for change of address untenable

Shiv Ganga Udyog Vs Commissioner of Central Goods And Services Tax (Delhi High Court) Delhi High Court held that non-restoration of GST registration alleging non-filing of requisite form for change of place of business untenable as the same was not ground on which GST registration of the petitioner was cancelled in the first place. Facts- The petitioner’s GST registration was cancelled by an order dated 22.07.2022, pursuant to a Show Cause Notice dated 13.06.2022. The petitioner also impugns the said order dated 22.07.2022. The only reason provided in the said Show Cause Notice reads is that...