https://www.taxtmi.com/caselaws?id=449855 GST registration cannot be cancelled merely because no stock is found at the premises when filed returns and disclosed turnover indicate business activity. Cancellation under Section 29(2) of the Uttar Pradesh GST Act requires a statutory ground to be actually established, and the authorities must examine whether the returns were fraudulent or filed only to claim input tax credit. As that exercise was not reflected in the record and the adverse findings were treated as unsustainable, the cancellation order, the rejection of revocation, and the appellate order were set aside. en-us Fri, 16 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449855 GST registration cannot be cancelled merely because no stock is found at the premises when filed returns and disclosed turnover indicate business activity. Cancellation under Section 29(2) of the Uttar Pradesh GST Act requires a statutory ground to be actually established, and the authorities must examine whether the returns were fraudulent or filed only to claim input tax credit. As that exercise was not reflected in the record and the adverse findings were treated as unsustainable, the cancellation order, the rejection of revocation, and the appellate order were set aside. Case-Laws GST Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449855