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As the petitioner failed to prove his e-way bill transaction details, his registration has been cancelled by order dated 09/01/2019; where against, the petitioner preferred an appeal under Section 107 of the Act of 2017. The Appellate Authority taking into consideration the entire facts on record affirm the order passed by the Deputy Commissioner of State Tax.

Registration under GST — The petitioner failed to prove his e-way bill transaction details and therefore, his registration has been cancelled by order dated 09/01/2019; where against, the petitioner preferred an appeal under Section 107 of the Act of 2017 but same remained unsuccessful. In absence of any cogent documentary evidence in support of contention of petitioner, there is no justification to interfere in the judgment rendered by the Deputy Commissioner as well as Appellate Authority. — Om Trading Company Vs. Deputy Commissioner of State Tax & Others [2019] 15 TAXLOK.COM 068 (MP)

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