Regarding GSTIN Cancelled suo-moto.

[JIGNESH SITAPARA]

Dear Experts,

My client has received demand notice (DRC-7) 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 e-way bill ?

AI Summary

GST input tax credit denial due to supplier's suo motu cancellation can be contested using secondary evidence.
Retrospective suo motu cancellation of a supplier's GST registration does not automatically defeat a recipient's ITC claim if all Section 16 conditions were met at the time of supply; absence of an e way bill is a procedural lapse that may be cured by secondary evidence proving receipt and movement of goods, and compliance with payment conditions such as the 180 day rule is relevant to entitlement.