https://www.taxtmi.com/caselaws?id=771160 Cancellation of GST registration for alleged non-functioning at the declared place of business was set aside because the additional affidavit and supporting documents indicated that business was continuing at the premises. The factual basis for cancellation therefore required fresh examination by the jurisdictional authority, including inspection of the premises if necessary. The matter was remitted for reconsideration after the taxpayer's appearance and production of supporting documents, and the Court expressly stated that no opinion was being expressed on the merits. en-us Tue, 29 Apr 2025 00:00:00 +0530 Sat, 07 Jun 2025 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771160 Cancellation of GST registration for alleged non-functioning at the declared place of business was set aside because the additional affidavit and supporting documents indicated that business was continuing at the premises. The factual basis for cancellation therefore required fresh examination by the jurisdictional authority, including inspection of the premises if necessary. The matter was remitted for reconsideration after the taxpayer's appearance and production of supporting documents, and the Court expressly stated that no opinion was being expressed on the merits. Case-Laws GST Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771160