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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Section 29(3) of CGST Act mandates that cancellation of GST registration does not affect liability to pay tax and other dues. Section 65(1) authorizes audit of any registered person. Petitioner was registered during audit period and show cause notice u/s 73 was issued after audit. Proceedings valid as 'registered person' u/s 65 includes those registered during audit period. Petitioner who fraudulently availed ITC and later sought cancellation not entitled to relief. Petition dismissed with cost of Rs. 25,000/-.

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