https://www.taxtmi.com/caselaws?id=789712 GST registration cancellation based on an alleged absence of business activity at the registered premises was held unsustainable where the taxpayer had explained that operations were only temporarily non-operational due to the proprietor's serious illness. The show-cause notices and consequential orders failed to deal with that explanation and gave no effective reasons or meaningful discussion. Because cancellation of registration has civil consequences, the authority was required to apply its mind and observe natural justice. The cancellation order and the refusal to revoke registration were quashed, and GST registration was restored. en-us Wed, 01 Apr 2026 00:00:00 +0530 Mon, 13 Apr 2026 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789712 GST registration cancellation based on an alleged absence of business activity at the registered premises was held unsustainable where the taxpayer had explained that operations were only temporarily non-operational due to the proprietor's serious illness. The show-cause notices and consequential orders failed to deal with that explanation and gave no effective reasons or meaningful discussion. Because cancellation of registration has civil consequences, the authority was required to apply its mind and observe natural justice. The cancellation order and the refusal to revoke registration were quashed, and GST registration was restored. Case-Laws GST Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789712