https://www.taxtmi.com/article/detailed?id=12090 Cancellation of GST registration must be supported by specific, articulated allegations-such as fraud, wilful misstatement, or suppression-and an evidentiary explanation, including why buyers or suppliers are treated as suspicious. Mere references to an improper response, shop closure, or absence from personal hearing, without identifying particular misrepresentations or awaiting the taxpayer's reply, render the cancellation rationale procedurally and substantively insufficient. en-us Sat, 02 Dec 2023 10:26:55 +0530 Sat, 02 Dec 2023 10:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12090 Cancellation of GST registration must be supported by specific, articulated allegations-such as fraud, wilful misstatement, or suppression-and an evidentiary explanation, including why buyers or suppliers are treated as suspicious. Mere references to an improper response, shop closure, or absence from personal hearing, without identifying particular misrepresentations or awaiting the taxpayer's reply, render the cancellation rationale procedurally and substantively insufficient. Articles Goods and Services Tax - GST Sat, 02 Dec 2023 10:26:55 +0530 https://www.taxtmi.com/article/detailed?id=12090