https://www.taxtmi.com/caselaws?id=771081 GST registration cancellation was held unsustainable where the basis of action was an alleged absence of the principal place of business during a field visit, but the field visit report was not supplied and the petitioner was effectively denied a fair opportunity to respond. The record also incorrectly stated that a reply had been filed to the show cause notice. The cancellation was therefore set aside, and the matter was remanded for fresh adjudication after supply of the field visit report, receipt of the reply, and grant of a personal hearing. en-us Tue, 13 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771081 GST registration cancellation was held unsustainable where the basis of action was an alleged absence of the principal place of business during a field visit, but the field visit report was not supplied and the petitioner was effectively denied a fair opportunity to respond. The record also incorrectly stated that a reply had been filed to the show cause notice. The cancellation was therefore set aside, and the matter was remanded for fresh adjudication after supply of the field visit report, receipt of the reply, and grant of a personal hearing. Case-Laws GST Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771081