In a significant ruling, the Delhi High Court has held that the physical verification of the business premises without notice for granting GST registration would be invalid as the same is in violation of the principles of natural justice. The department cancelled the GST registration of the petitioner, M/s Curil Tradex Pvt Ltd, on the basis of the show cause notice, in turn, refered to a letter received from the Deputy Commissioner (DC), CGST— Delhi South Commissionerate. The respondents/department suspended the registration of the petitioner w.e.f. the date of the issuance of the show cause notice.
Source Taxscan
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