GST No. Suo Moto Cancelled
In this case can he can claim this expenses from defence ministry by showing bill of transporter whose GST no is cancelled n Pan is inactive.
In the case of GTA services, GST is to be paid by the recipient of services and if the transporter is not a GTA ( not issued consignment note ) .he would not be liable to GST
In either case, the transporter must have not charged any GST amount in the bill.