https://www.taxtmi.com/caselaws?id=413204 A purchasing dealer's GST registration cannot be cancelled or refusal of revocation sustained merely because the selling dealer was later found fraudulent or non-existent. The Odisha GST Rules permit cancellation only on specific statutory grounds, and those grounds were not established against the purchaser. Where invoices were issued by a seller whose registration was then valid, the Department had to prove that the purchaser knowingly participated in the fraud or acted in connivance; mere reliance on alleged fake invoices or the seller's later cancellation was insufficient. The HC set aside the cancellation and appellate orders, restored registration, and allowed filing of pending returns. en-us Mon, 04 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413204 A purchasing dealer's GST registration cannot be cancelled or refusal of revocation sustained merely because the selling dealer was later found fraudulent or non-existent. The Odisha GST Rules permit cancellation only on specific statutory grounds, and those grounds were not established against the purchaser. Where invoices were issued by a seller whose registration was then valid, the Department had to prove that the purchaser knowingly participated in the fraud or acted in connivance; mere reliance on alleged fake invoices or the seller's later cancellation was insufficient. The HC set aside the cancellation and appellate orders, restored registration, and allowed filing of pending returns. Case-Laws GST Mon, 04 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413204