https://www.taxtmi.com/caselaws?id=796906 GST registration cancellation and rejection of revocation were unsustainable because rental agreements, GPS-map photographs and electricity-payment receipts bearing the taxpayer's trading name supported business operations at the registered principal place of business. The evidence related to relevant periods and showed substantial electricity usage, but the impugned orders relied only on an intelligence-wing report without addressing that material. The cancellation and revocation-rejection orders were set aside, with liberty to commence fresh proceedings in accordance with law. en-us Tue, 04 Aug 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796906 GST registration cancellation and rejection of revocation were unsustainable because rental agreements, GPS-map photographs and electricity-payment receipts bearing the taxpayer's trading name supported business operations at the registered principal place of business. The evidence related to relevant periods and showed substantial electricity usage, but the impugned orders relied only on an intelligence-wing report without addressing that material. The cancellation and revocation-rejection orders were set aside, with liberty to commence fresh proceedings in accordance with law. Case-Laws GST Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796906