https://www.taxtmi.com/caselaws?id=775694 Cancellation of GST registration on the ground that the business premises could not be verified and that the registration was obtained by fraud, wilful misstatement or suppression of facts could not stand once a later physical verification under Rule 25 showed the business entity existed at the notified address. The High Court held that the factual basis for cancellation had ceased to survive, so the consequential rejection of revocation and appeal also could not be sustained. The cancellation and connected orders were set aside, and restoration of registration was directed. en-us Fri, 11 Jul 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775694 Cancellation of GST registration on the ground that the business premises could not be verified and that the registration was obtained by fraud, wilful misstatement or suppression of facts could not stand once a later physical verification under Rule 25 showed the business entity existed at the notified address. The High Court held that the factual basis for cancellation had ceased to survive, so the consequential rejection of revocation and appeal also could not be sustained. The cancellation and connected orders were set aside, and restoration of registration was directed. Case-Laws GST Fri, 11 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775694