https://www.taxtmi.com/article/detailed?id=14635 Physical verification must be conducted in the presence of a person and supported by contemporaneous evidence; a visit note signed only by the inspecting officer without witness statements or signatures is unreliable to justify cancellation of GST registration. Where departmental review of transactional records indicated suppliers were active, defective verification could not sustain findings of non genuineness. Consequently, the impugned show cause notices and cancellation orders were quashed and the registration restored, underscoring the necessity of procedural compliance in verification and recordation for administrative action. en-us Thu, 12 Jun 2025 08:39:38 +0530 Thu, 12 Jun 2025 08:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14635 Physical verification must be conducted in the presence of a person and supported by contemporaneous evidence; a visit note signed only by the inspecting officer without witness statements or signatures is unreliable to justify cancellation of GST registration. Where departmental review of transactional records indicated suppliers were active, defective verification could not sustain findings of non genuineness. Consequently, the impugned show cause notices and cancellation orders were quashed and the registration restored, underscoring the necessity of procedural compliance in verification and recordation for administrative action. Articles Goods and Services Tax - GST Thu, 12 Jun 2025 08:39:38 +0530 https://www.taxtmi.com/article/detailed?id=14635