https://www.taxtmi.com/caselaws?id=798770 Cancellation of GST registration for fraud, wilful misstatement or suppression of facts requires the proper officer to form the requisite opinion under Section 29(2)(e) after providing due opportunity. Where proposed cancellation rests on a list identifying enterprises as fake, physical verification of the business premises under Rule 25 is necessary to determine whether genuine business is carried on, particularly when the registered person provides material concerning State-authority proceedings. A show-cause notice and cancellation founded solely on such a list, without physical verification, cannot be sustained. Fresh cancellation action may proceed after verification in accordance with Rule 25. en-us Tue, 25 Aug 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798770 Cancellation of GST registration for fraud, wilful misstatement or suppression of facts requires the proper officer to form the requisite opinion under Section 29(2)(e) after providing due opportunity. Where proposed cancellation rests on a list identifying enterprises as fake, physical verification of the business premises under Rule 25 is necessary to determine whether genuine business is carried on, particularly when the registered person provides material concerning State-authority proceedings. A show-cause notice and cancellation founded solely on such a list, without physical verification, cannot be sustained. Fresh cancellation action may proceed after verification in accordance with Rule 25. Case-Laws GST Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798770