https://www.taxtmi.com/caselaws?id=796021 GST registration cancellation requires the proper officer to record reasons to believe that cancellation is warranted before issuing a notice in Form GST REG-17 under Rule 22(1). Inspection material depicting an unrelated property or containing blank reports cannot adequately support cancellation proceedings. Cancellation orders and consequential registration suspension were quashed, and the proceedings were restored to the show-cause-notice stage. The registered persons may produce supporting business documents, after which the proper officer must reconsider the matter afresh. en-us Fri, 12 Jun 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796021 GST registration cancellation requires the proper officer to record reasons to believe that cancellation is warranted before issuing a notice in Form GST REG-17 under Rule 22(1). Inspection material depicting an unrelated property or containing blank reports cannot adequately support cancellation proceedings. Cancellation orders and consequential registration suspension were quashed, and the proceedings were restored to the show-cause-notice stage. The registered persons may produce supporting business documents, after which the proper officer must reconsider the matter afresh. Case-Laws GST Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796021