GST Registration Can’t Be Cancelled on Field Visit Without Panchanama & Independent Witnesses

Anil Kishore Purohit Vs State of Madhya Pradesh (Madhya Pradesh High Court) GST Registration Restored as Cancellation Based on Flawed Inspection; GST Cancellation Quashed for Violation of Natural Justice; Contradictory Stand on Business Activity Vitiates GST Action; Failure to Decide Revocation Application Invalidates GST Cancellation; Field Visit Without Panchanama Cannot Support GST Registration Cancellation; Appeal Dismissal on Limitation Set Aside Due to Procedural Lapses; GST Registration Revived Where Tax Demands Themselves Proved Business The Madhya Pradesh High Court examined a writ ...