AJAY KUMAR JINDAL V. SUPERINTENDENT, WARD 71 CENTRAL GOODS AND SERVICES TAX (DELHI HIGH COURT)

AJAY KUMAR JINDAL V. SUPERINTENDENT, WARD 71 CENTRAL GOODS AND SERVICES TAX (DELHI HIGH COURT) : Where material on record indicates that petitioner was carrying on its business from its principle place of business in Delhi and had shifted it to haryana and there was no allegation that petitioner had obtained its registration by means of fraud, wilful misstatement, order cancelling petitioner’s registration was to be set aside. Petitioner’s claim of refund of ITC could be denied solely on ground that petitioner...

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