https://www.taxtmi.com/caselaws?id=796021 Rule 22(1) requires the proper officer to record reasons for believing that a GST registration is liable to cancellation before issuing a notice in Form GST REG-17. The notes state that the inspection material relied on either showed an unrelated property or was blank, rendering it inadequate to support cancellation proceedings. The cancellation orders and consequential registration suspension were quashed, and the proceedings were restored to the show-cause-notice stage so that the registered persons could produce supporting business documents and the proper officer could reconsider the matter. 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 Rule 22(1) requires the proper officer to record reasons for believing that a GST registration is liable to cancellation before issuing a notice in Form GST REG-17. The notes state that the inspection material relied on either showed an unrelated property or was blank, rendering it inadequate to support cancellation proceedings. The cancellation orders and consequential registration suspension were quashed, and the proceedings were restored to the show-cause-notice stage so that the registered persons could produce supporting business documents and the proper officer could reconsider the matter. Case-Laws GST Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796021