Regarding GSTIN Cancelled suo-moto

This query is : Resolved

JIGNESH (Querist)
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21 January 2026 Dear Experts,
My client has received demand notice (DRC7) Rs. 18 lacs due to his supplier GST number cancelled under suo-moto. The suo-moto date after the invoice date. (Invoices received in April 2018 and suo-moto cancelled 01-09-2022). Now, all condition fulfilled all conditioned prescribed under Section 16 of SGST Act, 2017/CGST Act, 2017. But, supplier not generated eway bills at the time of supply.
So, please guide me how file appeal without eway bill ?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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26 January 2026 The tax was paid to the supplier; if the supplier failed to remit it, the department should recover it from the supplier, not the recipient (Reference: Madras High Court in D.Y. Beathel Enterprises).

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