GST registration cancellation upheld where verification report supported non-operational premises and no jurisdictional error was shown.

Writ interference was declined in a GST registration dispute where the cancellation, rejection of revocation, and verification report were supported by the record. The Court found that the competent authority acted within the West Bengal GST Act, 2017, and that the original and appellate orders disclosed no procedural irregularity, breach of natural justice, or jurisdictional error. A physical verification report prepared pursuant to the Court's direction supported the finding that the declared business premises were not operational, and the petitioner's photographs did not discredit that report or establish legal infirmity. The challenge therefore failed and the registration cancellation and revocation rejection were left undisturbed.

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Issues: Whether the cancellation of GST registration, rejection of the revocation application, and the verification report called for interference in writ jurisdiction.

Analysis: The petitioner challenged the retrospective cancellation of registration and the rejection of revocation on the ground that the show-cause notice and verification materials were not properly served and that the subsequent physical verification was arbitrary. The Court found that the competent authority acted within the framework of the West Bengal Goods and Services Tax Act, 2017, that the appellate and original orders disclosed no procedural irregularity, and that the physical verification report prepared pursuant to the Court's direction supported the finding that the declared business premises were not operational. The Court also held that the photographic material produced by the petitioner did not discredit the verification report or establish any legal infirmity warranting interference.

Conclusion: The challenge to the cancellation, revocation rejection, and verification report failed, and no interference was warranted.

Final Conclusion: The writ petition was dismissed, and the respondents' actions concerning registration cancellation and revocation were left undisturbed.

Ratio Decidendi: Writ interference is not warranted where cancellation and revocation decisions under the GST regime are supported by verification materials and disclose no breach of natural justice or jurisdictional error.

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