GST registration cancellation requires consideration of fresh documents and a hearing before a final decision on alleged non-existence at business premises.

A taxpayer facing proposed GST registration cancellation for alleged fraud, wilful misstatement, suppression of facts, Rule 86B violation and being found non-existent at the declared principal place of business was given a further opportunity to produce supporting documents. The authorities were directed to consider the additional material and then pass a fresh order only after granting a hearing. The operative effect was that the taxpayer could file documents to substantiate business activity at the declared premises before any final decision on cancellation was made.

---

---

Issues: Whether the petitioner should be permitted to place relevant documents to establish that business was being carried on from the declared principal place of business, and whether the respondents should thereafter consider the same before passing an order on the show cause notice for cancellation of GST registration.

Analysis: The notice referred to cancellation of registration on the basis of alleged fraud, wilful misstatement or suppression of facts, violation of Rule 86B and the remark that the taxpayer was found non-existent at the declared principal place of business. The petitioner had filed a reply but had not enclosed supporting documents. In the circumstances, the petitioner was granted a further opportunity to furnish all relevant documents within one week, and the respondents were directed to consider the material and decide the matter after affording an opportunity of hearing.

Outcome: The petitioner was allowed to file additional documents, and the respondents were directed to take a fresh decision after hearing the petitioner.

---