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GST - Highlights / Catch Notes

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Cancellation of registration of the petitioner - Rule 25 - ...


Registration Canceled u/r 25 Due to Verification Without Authorized Representative; Revocation Application Planned Within 15 Days.

September 6, 2022

Case Laws     GST     HC

Cancellation of registration of the petitioner - Rule 25 - physical verification was carried out by the respondents/revenue, albeit, without having the petitioner’s authorized representative remain present; although, concededly, insofar as the second part of the rule is concerned, which required uploading of the verification report and other documents including photographs, it was informed that the same was done. - The petitioner will file an application for revocation of order of cancellation within the next 15 days - HC

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