Notice to be served to the assessee before carrying out physical inspection of the business premises

Last updated: 07 January 2023

Save Share

Quick Summary

The Delhi High Court has ruled that tax authorities must serve a notice to an assessee before conducting a physical inspection of their business premises, as per Rule 25 of the CGST Rules. The court directed the GST department to restore a business's registration within a week of the pending returns and dues being filed, highlighting that the cancellation order did not mention the reason for cancellation based on the business's non-existence during inspection.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in Aditya Narayan Ojha (Amit Associates) v. Principal Commissioner, CGST &Anr. [W.P.(C) No. 8508 of 2022, dated August 2, 2022] has directed the Department to restore GST registration of the assessee within one week upon filing of pending returns along tax and other dues. Held that, notice is needed to be served to the assessee under Rule 25 of the Central Goods and Services Tax Rules, 2017 ("the CGST Rules") before physical inspection is carried out.

Citation :
W.P.(C) No. 8508 of 2022, dated August 2, 2022

Daily Limit Reached