Delhi High Court quashes cancellation of GST Registration when Petitioner was found in existence on revisit

Delhi High Court has held that GST Registration Cancellation of registration on the ground of the non-existent assessee is unsustainable if found existent upon physical verification in Kajod Mal vs Commissioner of GST (W.P.(C) 12649/2023 & CM APPL. 49875/2023; 25-Sep-2023)

Petitioner's registration was canceled on ground that he was non-existent at his principal place of business, however, after the order was passed, petitioner requested authorities to revisit his place of business, and upon physical verification, he was found to be present.

HC held Cancellation of GST registration cannot be sustained and is in violation of principles of natural justice.

Petitioner was not issued any show cause notice proposing to cancel GST registration number on any other ground other than that he was non-existent at principal place of business.

Respondents are not precluded from proceeding with demand cum show cause notice, however, insofar as cancellation of petitioner’s GST registration is concerned, same cannot be sustained.