Cancellation of GST Registration valid where ITC is based on fabricated documents and absence of proof of movement of goods
Court :
Madras High Court
Brief :
The Hon’ble Madras High Court in the case of Tvl. Sri Balajee Udyog vs The Assistant Commissioner (ST) & Ors. [Writ Appeal No.553 of 2026, order dated April 20, 2026] held that cancellation of GST registration under Section 29(2)(a) is valid where the assessee fails to produce evidence of actual movement of goods and claims ITC based on inadequate and unsubstantiated documents, despite being given opportunity of hearing.
Citation :
Writ Appeal No.553 of 2026, order dated April 20, 2026
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Bimal Jain
Published in GST
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