https://www.taxtmi.com/caselaws?id=766295 Cancellation of GST registration under Section 29(2)(e) was upheld because a field enquiry indicated that the declared business premises did not support the claimed business existence, and the petitioner did not make an effective reply to the show cause notice or before the appellate authority. The documents relied on, including the leave and licence agreement and electricity bills, did not conclusively displace the finding that lawful occupancy and actual business presence were unsubstantiated. As the order rested on material with evidentiary support and was not shown to be perverse, the challenge to cancellation failed and the writ petition was dismissed. en-us Mon, 17 Feb 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766295 Cancellation of GST registration under Section 29(2)(e) was upheld because a field enquiry indicated that the declared business premises did not support the claimed business existence, and the petitioner did not make an effective reply to the show cause notice or before the appellate authority. The documents relied on, including the leave and licence agreement and electricity bills, did not conclusively displace the finding that lawful occupancy and actual business presence were unsubstantiated. As the order rested on material with evidentiary support and was not shown to be perverse, the challenge to cancellation failed and the writ petition was dismissed. Case-Laws GST Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766295