Delhi HC held that GST Registration cannot be cancelled with retrospective effect on the ground that the petitioner was not carrying on business from his declared principal place of business when the Appellate Authority accepted that the petitioner had shifted to a new premises.

Notwithstanding the same, the Appellate Authority rejected the petitioner’s appeal on the ground that the petitioner could not substantiate that he was continuing to function from the earlier place of business.

The Officer shall visit the petitioner’s current premises to verify whether the petitioner is occupying the same.
In the event the petitioner is found occupying and operating from the said premises, the petitioner’s GST registration shall be restored immediately thereafter.

Title: Roxy Enterprises vs Union of India
Court: Delhi High Court
Citation: W.P.(C) 13754/2023
Dated: 18-Dec-2023
Neutral Citation: 2023:DHC:9107-DB