In a significant decision, the High Court of Delhi held that Physical verification for GST registration carried out in the absence of the assessee’s authorised representative is not valid and quashed the cancellation order of the Commissioner, Delhi Goods and Service Tax. A Coram of Mr Justice Rajiv Shakdher and Ms Justice Tara Vitasta Ganju observed that in the matter of registration under the GST Acts, the application of the trader has to be considered properly and proper opportunity shall be given to the applicant in the event of any negative approach by the authorities.
Source Taxscan
