Court Dismisses Petition: GST Registration Canceled for Non-Operation at Declared Business Address, No Evidence Provided.

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....Cancellation of GST registration of petitioner - non-conduct of any business from the declared place - The petitioner did not file any document for the change of his business place nor he supported his claim that he was running the business from the given address by producing any documentary or oral evidence. The enquiry conducted by the competent officer is not a trial, but it is summary proceedings to find out whether the registered dealer is conducting any business from his declared place of business or not. - Petition dismissed - HC....