GST Registration not to be cancelled based on incorrect field visit report

The Hon’ble Delhi High Court in the case of Gulab Nagar v. Assistant Commissioner [W.P No. 3383 of 2024 dated March 06, 2024] disposed of the writ petition thereby holding that, revocation application filed by the Assessee has to be taken into consideration in case where the GST Registration has been cancelled by the Revenue Department based on incorrect field visit report.



Gulab Nagar (“the Petitioner”) filed a writ petition against order dated September 01, 2023 (“the Impugned Order”) passed by the Revenue Department (“the Respondent”) wherein the Petitioner GST registration has been cancelled retrospectively with effect from March 31, 2022, on the ground that Petitioner was not functioning from the address provided to GST authorities.


The Hon’ble High Court of Delhi in W.P No. 3383 of 2024 held that the entire proceedings of GST Registration cancellation are based on the field visit report which is not in relation to the Petitioner for which revocation application has been filed by the Petitioner. The Hon’ble High Court thereafter directed the Respondent to take into consideration the revocation application filed by the Petitioner.

Relevant Provision:

Section 30 of the CGST Act:

“Section 30: Revocation of cancellation of Registration

(1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in such manner, within such time and subject to such conditions and restrictions, as may be prescribed.

(2) The proper officer may, in such manner and within such period as may be prescribed, by order, either revoke cancellation of the registration or reject the application:

Provided that the application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard.”

(Author can be reached at [email protected])

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CA Bimal Jain
A2Z Taxcorp LLP is a boutique Indirect Tax firm having its offices at New Delhi and Guwahati specializing in GST, Central Excise, Custom, Service Tax, VAT, DGFT, Foreign Trade Policy, SEZ, EOU, Export – Import Laws, Free Trade Policy, etc. It is a professionally managed firm having a team of experienced and distinguished Chartered Accountants, Company Secretary, Lawyers, Corporate Financial Advisors and Tax consultants to provide various services like litigation and representation, transaction advisory, diagnostic reviews/ health checks, audit defense & protection, retainership & compliance, configuration of tax efficient business model etc. Its clientele consists mainly of Foreign MNC, large/mid-sized Indian companies which includes exporters, FMCG, consumer durables, automobiles, aerated beverages, ceramic tiles, real-estate, hospitality, etc. Our clients include Varun Beverages Limited, Kajaria Ceramics Limited, L.G. Electronics India Private Limited, Shipra Hotel Limited, Multani Pharmaceuticals Limited, Shangri-La Eros Hotel etc. Flat No. 34B, Ground Floor, Pocket - 1, Mayur Vihar, Phase–I, Delhi – 110091 India Desktel:+91-11-42427056 Mobile:+91 8076563802 [email protected]
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