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2023 (10) TMI 151 - DELHI HIGH COURTCancellation of GST registration of petitioner - Taxpayer is non existent - violation of principles of natural justice - HELD THAT:- A physical verification of the principal place of business was conducted on 25.05.2023 and the petitioner was found to be existent - the impugned order cancelling the petitioner’s GST registration cannot be sustained as the said order has been passed in violation of the principles of natural justice. The petitioner was not issued any show cause notice proposing to cancel his GST registration number on any other ground other than that he was non-existent at the principal place of business. The Revenue submits that the petitioner has also defaulted in complying with the other provisions of the CGST Act and the rules made thereunder. The petitioner has not filed returns and there is also a substantial demand outstanding against the petitioner - it is not considered apposite to examine any of those issues in this petition. The concerned authorities had issued a demand cum show cause notice dated 10.08.2023 under Section 73 of the CGST Act. The respondents are not precluded from proceeding with the said demand cum show cause notice, however, insofar as the cancellation of the petitioner’s GST registration is concerned, the same cannot be sustained. The impugned order is set aside - petition allowed.
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