GST - Highlights / Catch Notes
GST - Cancellation of GST registration of petitioner - assessee was not...
Cancellation of GST registration of petitioner - assessee was not found to be existing at its principal place of business - it is noted that the petitioner had made an application dated 19.08.2021 for change of its registered principal place of business. This application was allowed and the amended certificate of the GST Registration was issued. Admittedly, the concerned officer had inspected the old premises and not the new premises as reflected in the certificate of the GST registration issued on 19.08.2021. - HC