https://www.taxtmi.com/highlights?id=105027 GST registration cancellation founded on alleged input tax credit from a non-existent or fake supplier requires a meaningful opportunity to establish transaction genuineness where supporting material can be produced. The initial show cause notice remained undisturbed because no recorded response or timely vagueness objection was shown. Cancellation, revocation and appellate orders were set aside, and proceedings returned to the original authority for a fresh response and examination of supporting documents. Registration must be restored if transaction genuineness is established. en-us Thu, 15 Oct 2026 05:44:05 +0530 Thu, 15 Oct 2026 05:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105027 GST registration cancellation founded on alleged input tax credit from a non-existent or fake supplier requires a meaningful opportunity to establish transaction genuineness where supporting material can be produced. The initial show cause notice remained undisturbed because no recorded response or timely vagueness objection was shown. Cancellation, revocation and appellate orders were set aside, and proceedings returned to the original authority for a fresh response and examination of supporting documents. Registration must be restored if transaction genuineness is established. Highlights GST Thu, 15 Oct 2026 05:44:05 +0530 https://www.taxtmi.com/highlights?id=105027