GST DAILY – 372 : HC set aside cancellation of GST registration due to mismatch in door number of business premises

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HC set aside cancellation of GST registration due to mismatch in door number of business premises

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Professional Car Decors V/s Superintendent of CGST & C.Ex., decided on 12-9-2024

👉 Issue:-

✔️ Is it valid if cancellation of GST registration due to only mismatch in door number of business premises?

👉 The Hon’ble High Court Judgement:-

✔️ Cancellation of GST registration due to address discrepancy should not be mechanical; revenue authorities must consider bona fide explanations and seek affidavits before cancelling registration.

Section 29 of Central Goods and Services Tax Act, 2017