Intimation to be given for Verification of Business Premises: Delhi HC

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Intimation to be given for Verification of Business Premises: Delhi HC

 

1. Physical verification of business premises for GST registration without issuing a notice is a violation of the principle of natural justice.

 

2. If the proper officer opted for physical verification of the petitioner’s business premises, it could only be carried out in the presence of its authorized representative or the said registered person.

 

The copy of the Order is as under:

 

delhi-high-court-436457 physical verification

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