https://www.taxtmi.com/caselaws?id=784059 Cancellation of GST registration on the ground that it was obtained by fraud, wilful misstatement, or suppression of facts was held unsustainable because the SCN and cancellation order were laconic, lacked any evidentiary basis, and disclosed no independent application of mind to the alleged adverse post-registration visit report, amounting to arbitrariness and breach of natural justice. The authority neither confronted the registrant with the adverse material nor recorded reasons showing how the statutory grounds were made out, and the medical material explaining absence during inspection remained uncontroverted. Consequently, the HC quashed the SCN and set aside the cancellation order, restoring the registration. en-us Fri, 19 Dec 2025 00:00:00 +0530 Sat, 27 Dec 2025 08:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784059 Cancellation of GST registration on the ground that it was obtained by fraud, wilful misstatement, or suppression of facts was held unsustainable because the SCN and cancellation order were laconic, lacked any evidentiary basis, and disclosed no independent application of mind to the alleged adverse post-registration visit report, amounting to arbitrariness and breach of natural justice. The authority neither confronted the registrant with the adverse material nor recorded reasons showing how the statutory grounds were made out, and the medical material explaining absence during inspection remained uncontroverted. Consequently, the HC quashed the SCN and set aside the cancellation order, restoring the registration. Case-Laws GST Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784059