Application For Revocation Of Cancellation Of GST Registration Rejected Just Because Taxpayer Did Not Respond To SCN: Delhi HC Revives Application

The Kerala High Court ruled that a business's stated place of operation, as per the original GST registration certificate, remains valid for the purposes of tax assessments. The Court dismissed a challenge by the tax authorities, confirming that the registration details provided at the time of initial GST filing should not be altered unless there is clear evidence to the contrary. The ruling strengthens the procedural clarity on business premises under the GST regime.