https://www.taxtmi.com/caselaws?id=796619 Section 29(2) permits cancellation where registration was obtained through fraud, wilful misstatement or suppression of facts, or where the Act or Rules are contravened. Allegedly untenable documents were used only for subsequent amendments concerning the business premises, while the original registration pre-dated those amendments and was not shown to have been fraudulently obtained. As the amendments did not affect the underlying business activity, the appropriate measure was to cancel the premises-related amendments while retaining the original registration and permitting a future application supported by valid documents or orders. en-us Mon, 06 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796619 Section 29(2) permits cancellation where registration was obtained through fraud, wilful misstatement or suppression of facts, or where the Act or Rules are contravened. Allegedly untenable documents were used only for subsequent amendments concerning the business premises, while the original registration pre-dated those amendments and was not shown to have been fraudulently obtained. As the amendments did not affect the underlying business activity, the appropriate measure was to cancel the premises-related amendments while retaining the original registration and permitting a future application supported by valid documents or orders. Case-Laws GST Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796619