https://www.taxtmi.com/article/detailed?id=12367 Section 29(2) lists five specific grounds for cancelling GST registration and requires an opportunity of hearing. In the cited case, cancellation based solely on finding no stock at the declared premises and disputed signatures was held inadequate where accepted returns for two financial years demonstrated substantial business activity. The High Court ruled that absence of stock alone does not fulfill Section 29(2); revenue must prove one of the statutory grounds and bear a heavy evidentiary burden before cancelling registration. en-us Tue, 27 Feb 2024 12:41:37 +0530 Tue, 27 Feb 2024 12:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12367 Section 29(2) lists five specific grounds for cancelling GST registration and requires an opportunity of hearing. In the cited case, cancellation based solely on finding no stock at the declared premises and disputed signatures was held inadequate where accepted returns for two financial years demonstrated substantial business activity. The High Court ruled that absence of stock alone does not fulfill Section 29(2); revenue must prove one of the statutory grounds and bear a heavy evidentiary burden before cancelling registration. Articles Goods and Services Tax - GST Tue, 27 Feb 2024 12:41:37 +0530 https://www.taxtmi.com/article/detailed?id=12367