https://www.taxtmi.com/caselaws?id=434461 A GST registration cancellation based on alleged inspection was found unsustainable because the verification was not carried out in the taxpayer's presence, no photographs were taken, and the verification report was not uploaded as required by Rule 25 of the CGST Rules, 2017. The Court held that the show-cause notice itself lacked a lawful basis in these circumstances and also noted the absence of a fair opportunity before cancellation. The show-cause notice and the cancellation order were set aside. en-us Tue, 29 Nov 2022 00:00:00 +0530 Mon, 14 Apr 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434461 A GST registration cancellation based on alleged inspection was found unsustainable because the verification was not carried out in the taxpayer's presence, no photographs were taken, and the verification report was not uploaded as required by Rule 25 of the CGST Rules, 2017. The Court held that the show-cause notice itself lacked a lawful basis in these circumstances and also noted the absence of a fair opportunity before cancellation. The show-cause notice and the cancellation order were set aside. Case-Laws GST Tue, 29 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434461