https://www.taxtmi.com/article/detailed?id=10943 A transaction cannot be treated as suspect solely because the counterparty's GST registration was cancelled retrospectively; retrospective cancellation does not prove absence of valid registration on the transaction date. Material must establish invalid registration at the relevant time, and evidence like bank payment challans can support genuineness. Administrative orders must be speaking and authorities must afford personal hearing and fresh consideration rather than rely only on retrospective cancellation. en-us Thu, 05 Jan 2023 11:27:39 +0530 Thu, 05 Jan 2023 11:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10943 A transaction cannot be treated as suspect solely because the counterparty's GST registration was cancelled retrospectively; retrospective cancellation does not prove absence of valid registration on the transaction date. Material must establish invalid registration at the relevant time, and evidence like bank payment challans can support genuineness. Administrative orders must be speaking and authorities must afford personal hearing and fresh consideration rather than rely only on retrospective cancellation. Articles Goods and Services Tax - GST Thu, 05 Jan 2023 11:27:39 +0530 https://www.taxtmi.com/article/detailed?id=10943