https://www.taxtmi.com/caselaws?id=790279 GST registration cancellation was sustained where the assessee failed to prove actual movement of goods or genuine business activity and relied only on e-way bills and fabricated invoices for the input tax credit claim. The authorities found no reliable transport, freight, loading, unloading, or other supporting records, and the record also indicated use of fake documents and parallel proceedings against suppliers and for blocking ITC. In that setting, cancellation under the GST power dealing with contravention of the Act and Rules was treated as a permissible preventive measure, and the challenge failed. en-us Mon, 20 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790279 GST registration cancellation was sustained where the assessee failed to prove actual movement of goods or genuine business activity and relied only on e-way bills and fabricated invoices for the input tax credit claim. The authorities found no reliable transport, freight, loading, unloading, or other supporting records, and the record also indicated use of fake documents and parallel proceedings against suppliers and for blocking ITC. In that setting, cancellation under the GST power dealing with contravention of the Act and Rules was treated as a permissible preventive measure, and the challenge failed. Case-Laws GST Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790279