https://www.taxtmi.com/caselaws?id=445620 The court addressed the cancellation of the petitioner's GST registration, which was based on non-operation at the principal place of business and rejection of an application to change the business location. The court found the rejection unreasoned and the Show Cause Notice procedurally flawed. It allowed the petitioner to apply for revocation of the cancellation within two weeks, with supporting documents, and instructed the Proper Officer to issue a speaking order within one week. The court also directed consideration of the petitioner's request to update records to reflect the current place of business. en-us Fri, 20 Oct 2023 00:00:00 +0530 Sat, 11 Nov 2023 08:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445620 The court addressed the cancellation of the petitioner's GST registration, which was based on non-operation at the principal place of business and rejection of an application to change the business location. The court found the rejection unreasoned and the Show Cause Notice procedurally flawed. It allowed the petitioner to apply for revocation of the cancellation within two weeks, with supporting documents, and instructed the Proper Officer to issue a speaking order within one week. The court also directed consideration of the petitioner's request to update records to reflect the current place of business. Case-Laws GST Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445620