https://www.taxtmi.com/caselaws?id=762870 The HC allowed the writ petition challenging cancellation of GST registration under BGST Act, 2017 for allegedly non-existent business. The court found procedural irregularities in inspection reports, noting lack of essential details like date/time of inspection and failure to provide inspection reports with show-cause notice to the petitioner. Despite Appellate Authority upholding cancellation and post-revocation inspection confirming business non-functionality, the court identified discrepancies in inspection process. The court directed petitioner to pay outstanding dues within specified period for registration restoration and appear before Assessing Officer with payment proof. For appeal intentions, petitioner required to provide undertaking and pay percentage of total dues. en-us Wed, 04 Dec 2024 00:00:00 +0530 Wed, 02 Jul 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762870 The HC allowed the writ petition challenging cancellation of GST registration under BGST Act, 2017 for allegedly non-existent business. The court found procedural irregularities in inspection reports, noting lack of essential details like date/time of inspection and failure to provide inspection reports with show-cause notice to the petitioner. Despite Appellate Authority upholding cancellation and post-revocation inspection confirming business non-functionality, the court identified discrepancies in inspection process. The court directed petitioner to pay outstanding dues within specified period for registration restoration and appear before Assessing Officer with payment proof. For appeal intentions, petitioner required to provide undertaking and pay percentage of total dues. Case-Laws GST Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762870