GST Registration cannot be cancelled without proper evidence verification

Jay Jagannath Filling Station Vs Commissioner of Sales Tax (CT & GST) and another (Orissa High Court) Summary: GST registration cannot be cancelled without proper verification of supporting evidence. The Orissa High Court, in M/s. Jay Jagannath Filling Station v. Commissioner of Sales Tax (CT & GST) and Anr. [W.P. (C) No. 9856 of 2025, dated April 29, 2025], set aside a GST Registration Cancellation Order because the assessee’s submitted documents demonstrated ongoing business operations at the declared place. The Petitioner, M/s. Jay Jagannath Filling Station, challenged the can...