AAR gave an important Ruling dated 27th August, 2019 regarding the order passed by the competent authority of cancellation of registration of assessee in a case of Om Trading Co. V. Deputy Commissioner of State-tax  110 taxmann.com 378 (Madhya Pradesh) which is discussed as below:
Facts of the Case
The assessee a dealer located in Gwalior alleged that it had purchased certain ghee from a dealer located in Agra.The Competent Authority having found that the assessee had failed to prove by any forceful documentary evidence that the ghee in question was physically transferred from Agra to Gwalior cancelled the registration of assessee.Observation/ruling HC held that when the impugned order is tested on the anvil of material on record and in absence of any forceful documentary evidence to prove that the ghee in question was physically transferred from Agra to Gwalior, the Court does not find any error in the order rendered by the Competent Authority as well as Appellate Authority, as would warrant any indulgence.Therefore the writ petition filed by the assessee deserved to be dismissed.
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e-DiNero. GST Team