{"id":76604,"date":"2026-09-11T08:30:04","date_gmt":"2026-09-11T08:30:04","guid":{"rendered":""},"modified":"2026-09-11T08:30:04","modified_gmt":"2026-09-11T08:30:04","slug":"physical-verification-before-gst-registration-cancellation-is-required-where-fake-enterprise-allegations-rest-solely-on-an-official-list","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76604","title":{"rendered":"Physical verification before GST registration cancellation is required where fake-enterprise allegations rest solely on an official list."},"content":{"rendered":"<p>Physical verification before GST registration cancellation is required where fake-enterprise allegations rest solely on an official list.<br \/>Case-Laws<br \/>GST<br \/>Cancellation of GST registration based solely on a list identifying an enterprise as fake requires prior physical verification of its registered business premises, particularly where the registrant has responded to the show-cause notice with documents relating to State Authority proceedings. Treating the enterprise as non-operational without that verification was improper. The show-cause notice and cancellation order were quashed, while preserving the proper officer&#39;s ability to verify the premises under the GST Rules and take further action in accordance with law.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=103666\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Physical verification before GST registration cancellation is required where fake-enterprise allegations rest solely on an official list.Case-LawsGSTCancellation of GST registration based solely on a list identifying an enterprise as fake requires prio&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76604","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76604","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76604"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76604\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}