AdvertisementCancellation of GST registration based on defective verification reports fails the statutory test of ‘reasons to believe’: Karnataka HCThe Karnataka High Court in M/s. The Superintendent of Central Tax (“the Respondent”) suspended the GST registration of the Petitioner No. Similarly, the GST registration of the Petitioner No. The Show Cause Notices (“the SCNs”) preceding the cancellations were founded upon the field verification reports of the departmental officers. The ruling reinforces that GST registration cannot be cancelled on the basis of defective, blank or unrelated verification reports and that valid “reasons to believe” are a jurisdictional pre-condition for initiating cancellation proceedings.