https://www.taxtmi.com/article/detailed?id=17530 Section 16(2)(c) of the CGST Act requires more than routine or mechanical invocation against purchasing dealers for supplier non-payment of tax. Its application should rest on circumstances warranting action and a demonstrated purchaser link to the supplier's default. Relevant evidence includes invoices, e-way bills, receipt and use of goods, and payment to suppliers. Retrospective registration cancellation does not automatically justify invocation. Proceedings against the selling dealer, clear show-cause particulars, natural justice, and reasoned orders recording facts and law are emphasised. en-us Tue, 06 Oct 2026 08:17:02 +0530 Tue, 06 Oct 2026 08:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17530 Section 16(2)(c) of the CGST Act requires more than routine or mechanical invocation against purchasing dealers for supplier non-payment of tax. Its application should rest on circumstances warranting action and a demonstrated purchaser link to the supplier's default. Relevant evidence includes invoices, e-way bills, receipt and use of goods, and payment to suppliers. Retrospective registration cancellation does not automatically justify invocation. Proceedings against the selling dealer, clear show-cause particulars, natural justice, and reasoned orders recording facts and law are emphasised. Articles Goods and Services Tax - GST Tue, 06 Oct 2026 08:17:02 +0530 https://www.taxtmi.com/article/detailed?id=17530