GST registration cancellation set aside where evidence showed business continued at the declared premises, with fresh reconsideration ordered.

Cancellation of GST registration for alleged non-functioning at the declared place of business was set aside because the additional affidavit and supporting documents indicated that business was continuing at the premises. The factual basis for cancellation therefore required fresh examination by the jurisdictional authority, including inspection of the premises if necessary. The matter was remitted for reconsideration after the taxpayer's appearance and production of supporting documents, and the Court expressly stated that no opinion was being expressed on the merits.

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Issues: Whether the cancellation of GST registration on the ground that no business was being conducted from the declared place of business should be set aside and the matter remitted for reconsideration.

Analysis: The additional affidavit and accompanying documents indicated that the business was continuing at the declared premises. In view of this material, the factual basis for cancellation required fresh examination by the jurisdictional authority, and if necessary, inspection of the premises. The Court also clarified that no opinion was being expressed on the merits of the controversy.

Conclusion: The cancellation order was set aside and the matter was remitted to the State Tax Officer for fresh consideration after the petitioner's appearance and production of supporting documents.

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