Notice is mandatory for physical verification of place of business under Rule 25 of CGST Rules, 2017

Bimal Kothari Vs Assistant Commissioner (DSGST) & Ors (Delhi High court) The Hon’ble Delhi High Court (“the High Court”) in the case of M/s. Bimal Kothatri v. Assistant Commissioner (DSGST) & Ors. [(W.P.(C) 9207/2019 & CM No. 37947/2019] dated November 01, 2022, held that cancellation of GST registration is not sustainable when no notice was serviced upon the registered person for conducting physical verification of business premise under Rule 25 of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) which was not given, clearly violating the provision of th...