https://www.taxtmi.com/caselaws?id=800271 GST registration cannot be cancelled on the premise that no reply was filed where the registered person has placed replies on record electronically and manually. Allegations concerning input tax credit transactions and the adequacy of business premises must be assessed after considering those replies. Because cancellation has serious consequences, disregarding material already on record denies the registered person a reasonable opportunity to respond. The cancellation therefore requires fresh consideration, with an opportunity to furnish relevant supporting documents. en-us Tue, 18 Aug 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800271 GST registration cannot be cancelled on the premise that no reply was filed where the registered person has placed replies on record electronically and manually. Allegations concerning input tax credit transactions and the adequacy of business premises must be assessed after considering those replies. Because cancellation has serious consequences, disregarding material already on record denies the registered person a reasonable opportunity to respond. The cancellation therefore requires fresh consideration, with an opportunity to furnish relevant supporting documents. Case-Laws GST Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800271