https://www.taxtmi.com/article/detailed?id=11985 An administrative GST inquiry to verify business presence at the declared premises is not a trial and need not include formal trial procedures such as cross examination. The dealer bears the burden to prove business activity or change of location; failure to substantiate occupancy can support administrative cancellation of registration after providing an opportunity to be heard. en-us Thu, 26 Oct 2023 07:44:31 +0530 Thu, 26 Oct 2023 07:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11985 An administrative GST inquiry to verify business presence at the declared premises is not a trial and need not include formal trial procedures such as cross examination. The dealer bears the burden to prove business activity or change of location; failure to substantiate occupancy can support administrative cancellation of registration after providing an opportunity to be heard. Articles Goods and Services Tax - GST Thu, 26 Oct 2023 07:44:31 +0530 https://www.taxtmi.com/article/detailed?id=11985