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2023 (11) TMI 352 - DELHI HIGH COURTCancellation of GST registration of petitioner - principal place of business was not found / available at the time of the field visit - validity of SCN - HELD THAT:- The petitioner’s contention regarding the impugned SCN being in violation of Rule 25 of the CGST Rules has not been addressed. The petitioner also asserts that it is carrying on the business from its principal place of business and if a proper investigation is carried out, the same would be confirmed. The impugned order dated 17.10.2023 is set aside and matter remanded to the Proper Officer to consider the petitioner’s application for revocation of order cancelling its GST registration, afresh - petition disposed off by way of remand,
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