https://www.taxtmi.com/caselaws?id=385392 GST registration cancellation was upheld where invoices were found to reflect paper transactions without proof of actual supply. The petitioner failed to produce convincing documentary evidence of physical movement of goods from Agra to Gwalior, and the authorities treated the bills as unsupported by real supply under Rule 21(b) of the CGST Rules, 2017. The appellate authority confirmed that finding, and no legal or factual infirmity was shown in the cancellation order. en-us Tue, 27 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385392 GST registration cancellation was upheld where invoices were found to reflect paper transactions without proof of actual supply. The petitioner failed to produce convincing documentary evidence of physical movement of goods from Agra to Gwalior, and the authorities treated the bills as unsupported by real supply under Rule 21(b) of the CGST Rules, 2017. The appellate authority confirmed that finding, and no legal or factual infirmity was shown in the cancellation order. Case-Laws GST Tue, 27 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385392