Shri Ram and Sons v. Commissioner, Central Goods and Services Taxes,

The petitioner, Shri Ram and Sons, challenged the retrospective cancellation of its GST registration before the Punjab & Haryana High Court.

The proceedings commenced with a Show Cause Notice (SCN) dated 19.05.2023, wherein the department proposed cancellation of the petitioner’s GST registration on the sole ground that during physical verification (PV) conducted on 19.05.2023, another firm was found functioning at the declared Principal Place of Business (PPoB).