Petitioner's Registration Cancellation Challenged Over Invalid Show Cause Notice, No Prior Notice for Inspection, Violating CGST Rule 25.

Cancellation of petitioner's registration - scope and validity of SCN - Although, as per the impugned order, the Range Inspector appears to have physically verified the petitioner’s premises, neither was any notice given of the physical verification, nor is the report which was generated after the verification, uploaded on the portal - This was required to be done, as provided in Rule 25 of the CGST Rules. - HC .....

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