GST registration cancellation quashed where business activity at the declared premises was supported by the record.

GST registration cancellation based solely on an allegation that the taxpayer was not functioning at the principal place of business was found unsustainable when the record showed the petitioner was operating from the stated Bengaluru premises. Because the stated ground for cancellation was contrary to the material on record, the impugned cancellation notice and order were liable to interference. The GST registration cancellation was therefore quashed in favour of the petitioner.

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Issues: Whether the cancellation of GST registration on the ground that the taxpayer was not functioning at the principal place of business was sustainable, and whether the impugned cancellation order was liable to be quashed.

Analysis: The cancellation notice and order proceeded on the sole premise that the taxpayer was not existing or functioning at the principal place of business. The documents placed before the Court showed that the petitioner was in fact operating from the stated Bengaluru premises. On that material, the stated basis for cancellation was found to be contrary to the record and warranting interference.

Conclusion: The cancellation of GST registration was not sustainable and the impugned order was quashed in favour of the petitioner.

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