https://www.taxtmi.com/article/detailed?id=16946 GST registration cancellation may apply where input tax credit is claimed on allegedly fabricated invoices and the registered person cannot prove actual receipt or movement of goods. E-way bill print-outs alone may be insufficient without supporting evidence such as freight payments, lorry receipts, or loading and unloading records. Where material indicates fake invoices, inadequate business premises, or ineligible credit claims, cancellation is treated as a preventive mechanism. Failure to substantiate movement of goods after an opportunity to respond may constitute a GST contravention, alongside proceedings concerning blocked credit or tax demands. en-us Wed, 15 Jul 2026 08:22:54 +0530 Wed, 15 Jul 2026 08:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16946 GST registration cancellation may apply where input tax credit is claimed on allegedly fabricated invoices and the registered person cannot prove actual receipt or movement of goods. E-way bill print-outs alone may be insufficient without supporting evidence such as freight payments, lorry receipts, or loading and unloading records. Where material indicates fake invoices, inadequate business premises, or ineligible credit claims, cancellation is treated as a preventive mechanism. Failure to substantiate movement of goods after an opportunity to respond may constitute a GST contravention, alongside proceedings concerning blocked credit or tax demands. Articles Goods and Services Tax - GST Wed, 15 Jul 2026 08:22:54 +0530 https://www.taxtmi.com/article/detailed?id=16946