Forged registration documents justify refusal to revoke GST cancellation, with the challenge failing on appeal.

A challenge to refusal to revoke GST registration cancellation failed where the authorities recorded a categorical finding that the electricity payment receipt and rental agreement uploaded for registration were forged. On that factual basis, the appellate authority held that revocation could not be granted, and the HC found no reason to differ. Interference with the cancellation and the appellate order was declined.

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Issues: Whether the order refusing to revoke the GST registration cancellation and the appellate order dismissing the challenge thereto called for interference.

Analysis: The order recorded a categorical finding that the electricity payment receipt and the rental agreement uploaded at the time of obtaining registration were forged. On that basis, the appellate authority held that the challenge to the refusal to revoke cancellation could not succeed, and the Court found no reason to differ.

Conclusion: Interference was declined and the challenge failed.

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