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2023 (2) TMI 976 - HC - GSTCancellation of registration of petitioner - taxpayer found non-functioning/not existing at the principal place of business - HELD THAT:- This Court is unable to accept that the impugned show-cause notice can be sustained, considering that it is clear that it is premised on an alleged inspection that was carried contrary to the 2017 Rules. This court had also enquired whether any photographs were taken at the time of the inspection as required; Mr Satyakam has, after obtaining instructions, responded in the negative. The petition is allowed and the impugned show-cause notice as well as the impugned order is set aside.
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