https://www.taxtmi.com/caselaws?id=769660 The MP HC allowed a writ petition challenging cancellation of GST registration based on discrepancies during physical verification. The court found the visit note prepared by a single officer without witnesses or statements from nearby shop owners unreliable for such drastic action. The verification violated Rule 25 of GST Rules 2017, which requires physical verification in the presence of the person and uploading in GST REG-30 form within 15 working days. The court held that presuming the firm was bogus merely because premises were found locked was unsustainable. Orders by Superintendent, Deputy Commissioner, and Joint Commissioner cancelling the GST license were quashed. en-us Thu, 24 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769660 The MP HC allowed a writ petition challenging cancellation of GST registration based on discrepancies during physical verification. The court found the visit note prepared by a single officer without witnesses or statements from nearby shop owners unreliable for such drastic action. The verification violated Rule 25 of GST Rules 2017, which requires physical verification in the presence of the person and uploading in GST REG-30 form within 15 working days. The court held that presuming the firm was bogus merely because premises were found locked was unsustainable. Orders by Superintendent, Deputy Commissioner, and Joint Commissioner cancelling the GST license were quashed. Case-Laws GST Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769660