Kordient Ventures Pvt. Ltd. Vs Commissioner
Date: October 19, 2023
Subject Matter
Petitioner to file an application for revocation of the cancellation of registration and to substantiate that it is carrying on its business from another premises
Summary
The case involves the petitioner's challenge against the cancellation of their GST registration due to allegations of not functioning or existing at its principal place of business. The petitioner had applied to change its place of business, but…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia , impugning an order dated 12.12.2022 (hereafter ‘ the impugned order ’) cancelling the petitioner’s GST registration. The petitioner also impugns a Show Cause Notice dated 09.09.2022 (hereafter ‘ the SCN ’), pursuant to which the impugned order was passed.…