Micro Focus Software Solutions India Private Limited Vs UOI
Date: April 26, 2022
Subject Matter
Rule 25 requires inspection to be done in the presence of the person whose property is being inspected
Summary
The order whereby the application for revocation was rejected which is, as noticed above, the order dated 18.12.2021, shows that an inspection was carried out on the premises of the petitioner. It is not in dispute that although, Rule 25 requires ins…
1. This writ petition is directed against the orders dated 09.12.2020 and 18.02.2021 passed by respondent no.2. 2. The first order dated 09.12.2020 concerns cancellation of GST registration while second order i.e., the order dated 18.02.2021, relates to the dismissal of the application for revocation of cancellation. 3. The facts which are required to be noticed, with regard to the challenge laid…