GST DAILY – 300

byCA Pradeep Modi
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HC quashed cancellation order as no requirement under GST that employees must be present at business premises all the time

THE HIGH COURT OF J&K AND LADAKH TC TOURS LTD.V/s COMMISSIONER, STATE TAXES DEPARTMENT W.P.(C) No. 810 of 2024, decided on 4-6-2024

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👉 Issue:-

✔️ Is it compulsory to issue prior notice given for physical verification as required under Rule 25 of CGST Rules?

👉 The Hon’ble High Court Judgement:-

✔️ Cancellation of GST registration without following proper physical verification procedure under Rule 25 of CGST Rules is invalid and liable to be quashed.

Rule 25 of Central Goods and Services Tax Rules, 2017

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