https://www.taxtmi.com/caselaws?id=789597 Cancellation of GST registration based only on the cancelled status of suppliers' registrations was unsustainable where the authority recorded no cogent finding on the petitioner's tax invoices, e-way bills, ledger statements or bank statements. The Bombay High Court held that cancellation of a supplier's registration, by itself, could not justify cancellation of the petitioner's registration without tangible material showing the petitioner's involvement in an established illegality connected to the claimed input tax credit. The absence of independent findings on the genuineness of the petitioner's transactions showed non-application of mind and arbitrariness. The cancellation order was set aside and the matter remanded for fresh adjudication after hearing the petitioner. en-us Wed, 01 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789597 Cancellation of GST registration based only on the cancelled status of suppliers' registrations was unsustainable where the authority recorded no cogent finding on the petitioner's tax invoices, e-way bills, ledger statements or bank statements. The Bombay High Court held that cancellation of a supplier's registration, by itself, could not justify cancellation of the petitioner's registration without tangible material showing the petitioner's involvement in an established illegality connected to the claimed input tax credit. The absence of independent findings on the genuineness of the petitioner's transactions showed non-application of mind and arbitrariness. The cancellation order was set aside and the matter remanded for fresh adjudication after hearing the petitioner. Case-Laws GST Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789597