Shiv Ganga Udyog Vs Commissioner, Central Tax
Date: August 28, 2023
Subject Matter
Not filing necessary form for a change of place of business cannot be a valid ground for not restoring the GST registration
Summary
The ruling highlights a case where the petitioner's GST registration was cancelled by the proper officer due to discrepancies noticed during a physical verification. The petitioner responded to the show cause notice in a vague manner, offering co…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition impugning an order dated 06.07.2023 passed by the Appellate Authority (Commissioner of Central Tax Appeals-II, Delhi), whereby the petitioner’s appeal against an order dated 28.03.2023 passed by the Proper Officer, was rejected. 2. The Proper Officer had passed the said order dated 28.03.2023…