Reliable Enterprises Vs Commissioner, State Tax
Date: October 19, 2023
Subject Matter
Matter remanded in the case of registration cancellation due to unavailability of the principal place of business during a field visit
Summary
The petitioner filed a petition seeking to quash a show cause notice for the cancellation of their GST registration. The show cause notice was issued on the grounds that the principal place of business was not found during a field visit. The petition…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia, praying as under: “ a) A Writ of certiorari under Article 226/22 7 of the Constitution of India quashing/set aside the impugned show cause notice dated 24.12.2021 and the consequential order dated 26.03.2022 passed by the Respondent cancelling Petitioner’s…