https://www.taxtmi.com/caselaws?id=754544 Temporary registration under r.16 of the GST Rules was challenged on the ground that no e-way bill was generated and documents were allegedly absent. The HC held that r.16 authorises the proper officer to grant temporary registration where a person liable to be registered fails to apply, and s.24(i) mandates compulsory registration for inter-State taxable supply. As the petitioner undertook inter-State supply without the requisite registration, temporary registration was legally justified. The HC further found prima facie misuse of the GST framework by issuing invoices depicting an alternative purchase/supply trail, warranting coordinated investigation with the other State GST authority. The writ petition was dismissed, with directions for thorough inquiry and action under the GST Act. en-us Thu, 18 Apr 2024 00:00:00 +0530 Mon, 12 Jan 2026 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754544 Temporary registration under r.16 of the GST Rules was challenged on the ground that no e-way bill was generated and documents were allegedly absent. The HC held that r.16 authorises the proper officer to grant temporary registration where a person liable to be registered fails to apply, and s.24(i) mandates compulsory registration for inter-State taxable supply. As the petitioner undertook inter-State supply without the requisite registration, temporary registration was legally justified. The HC further found prima facie misuse of the GST framework by issuing invoices depicting an alternative purchase/supply trail, warranting coordinated investigation with the other State GST authority. The writ petition was dismissed, with directions for thorough inquiry and action under the GST Act. Case-Laws GST Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754544