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    <title>2025 (4) TMI 423 - CALCUTTA HIGH COURT</title>
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    <description>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&#039;s direction supported the finding that the declared business premises were not operational, and the petitioner&#039;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.</description>
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      <title>2025 (4) TMI 423 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=768509</link>
      <description>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&#039;s direction supported the finding that the declared business premises were not operational, and the petitioner&#039;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.</description>
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