https://www.taxtmi.com/caselaws?id=801354 GST registration cannot be cancelled solely because a rent agreement is not produced for an additional place of business when documentary proof of the principal place is available and undisputed. Registration requirements require documentary proof for the principal place of business, while cancellation requires an established prescribed contravention, including absence of business at a declared place. Physical verification may be undertaken in specified circumstances but does not impose a continuing rent-agreement requirement for every additional premises. Cancellation on that sole basis was contrary to the statutory scheme; the notice and cancellation order were quashed, and registration was restored from suspension. en-us Mon, 12 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801354 GST registration cannot be cancelled solely because a rent agreement is not produced for an additional place of business when documentary proof of the principal place is available and undisputed. Registration requirements require documentary proof for the principal place of business, while cancellation requires an established prescribed contravention, including absence of business at a declared place. Physical verification may be undertaken in specified circumstances but does not impose a continuing rent-agreement requirement for every additional premises. Cancellation on that sole basis was contrary to the statutory scheme; the notice and cancellation order were quashed, and registration was restored from suspension. Case-Laws GST Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801354