GST Registration License Cancellation Overturned Due to Procedural Gaps in Verification Process Under Rule 25

HC held that GST registration license cancellation was improper due to procedural irregularities. The visit note by the CGST Superintendent lacked corroborative evidence, as no additional witnesses were present during the physical verification. The officer failed to record statements from nearby shop owners and obtain their signatures, rendering the verification process fundamentally flawed. The subsequent administrative orders at different levels were found unsustainable, primarily because the initial verification was conducted without proper protocol. The court emphasized the importance of following Rule 25 of GST Rules 2017, which mandates comprehensive documentation and witness verification during business premise inspections. Consequently, the petitioner's license cancellation was quashed, and the administrative orders were set aside. .....

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