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    <title>Cancellation of GST registration for misuse of input tax credit upholds dismissal of writ and allows tax and penalty recovery</title>
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    <description>Cancellation of GST registration was upheld where registration was obtained to wrongfully avail input tax credit without proof of physical movement and genuineness; court found transactions were camouflaged by mantenering multiple registrations at the same premises, and that invoices were used to pass illegitimate ITC. The appellate order affirming cancellation was not interfered with for lack of justification in holding separate registrations for the same premises; consequence: the writ petition dismissed and respondents granted liberty to recover tax and penalty from customers.</description>
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    <pubDate>Wed, 04 Feb 2026 08:38:44 +0530</pubDate>
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      <title>Cancellation of GST registration for misuse of input tax credit upholds dismissal of writ and allows tax and penalty recovery</title>
      <link>https://www.taxtmi.com/highlights?id=96606</link>
      <description>Cancellation of GST registration was upheld where registration was obtained to wrongfully avail input tax credit without proof of physical movement and genuineness; court found transactions were camouflaged by mantenering multiple registrations at the same premises, and that invoices were used to pass illegitimate ITC. The appellate order affirming cancellation was not interfered with for lack of justification in holding separate registrations for the same premises; consequence: the writ petition dismissed and respondents granted liberty to recover tax and penalty from customers.</description>
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      <pubDate>Wed, 04 Feb 2026 08:38:44 +0530</pubDate>
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