https://www.taxtmi.com/caselaws?id=766179 GST registration cancellation cannot rest on a single inspection or a bare presumption that the business is non-functional when the record shows continued transactions, nameplate display, and return filings. Where revocation was refused and the appeal also failed on that same unsupported basis, those orders were set aside and registration restored. The reasoning treats adverse civil consequences from cancellation as requiring a substantive factual foundation, not a hurried inference from one visit to the premises. en-us Tue, 17 Dec 2024 00:00:00 +0530 Fri, 25 Jul 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766179 GST registration cancellation cannot rest on a single inspection or a bare presumption that the business is non-functional when the record shows continued transactions, nameplate display, and return filings. Where revocation was refused and the appeal also failed on that same unsupported basis, those orders were set aside and registration restored. The reasoning treats adverse civil consequences from cancellation as requiring a substantive factual foundation, not a hurried inference from one visit to the premises. Case-Laws GST Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766179