Order for Cancellation of GST Registration Quashed as Documentary Evidence Proves Actual Functioning at Registered Address | HC

Case Details: Redroom Technology (P.) Ltd. vs. Union of India - [2025] 171 taxmann.com 517 (Karnataka)

Judiciary and Counsel Details

• S.R.Krishna Kumar, J.
• Kashish Kumar Gupta, Smt. Neha Atul Alur & Aprameya K, Advs. for the Petitioner.
• Smt. Nayana Tara B.G., CGC & Hema Kumar K., AGA for the Respondent.

Facts of the Case

The assessee, a registered dealer under the Goods and Services Tax Act, 2017, had its GST registration cancelled on the grounds that it was not operating from its registered principle place of business. The assessee had engaged a consultant/accountant to handle the matter, but they failed to procure the necessary documents and submit a timely response. Subsequently, the assessee provided documentary evidence proving its existence and functioning at the registered address.

High Court Held

The Karnataka High Court after reviewing the evidence, held that the cancellation was based on an incorrect conclusion drawn by the authorities. The court ruled that the cumulative effect of the submitted documents sufficiently established the assessee’s actual business operations at the registered address.

Accordingly, the Court directed the Assistant Commissioner of Commercial Taxes, Bengaluru, to immediately reinstate the GST registration, subject to the condition that the assessee would file all pending returns and clear outstanding tax liabilities.