Honourable Jammu and Kashmir and Ladakh High Court held that the CGST Rule 25, make it very clear that an officer can only physically verify a property when a registered person is present. Furthermore, there is no mention in the statute of the registered person or its staff having to be present at the location of business at all times. Because of this, registration cannot be revoked on the grounds that the assessee was absent from the registered place of business when the officer conducted a routine visit.
Inspection of premises
Pushkar Mer 