TaxTMI 
TaxTMI 
TaxTMI 
Regarding GSTIN Cancelled suo-moto.
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....egarding GSTIN Cancelled suo-moto.<br> Query (Issue) Started By: - JIGNESH SITAPARA Dated:- 21-1-2026 Last Reply Date:- 31-1-2026 VAT + CST<br>Got 7 Replies<br>VAT / Sales Tax<br>Dear Experts, My client has received demand notice (DRC-7) Rs. 18 lacs due to his supplier GST number cancelled under suo-moto. The suo-moto date after the invoice date. (Invoices received in April 2018 and suo-moto can....
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....celled 01-09-2022). Now, all condition fulfilled all conditioned prescribed under Section 16 of SGST Act, 2017/CGST Act, 2017. But, supplier not generated eway bills at the time of supply. So, please guide me how file appeal without e-way bill ? Reply By Sadanand Bulbule: The Reply: The core of your argument is that the retrospective cancellation of a suppliers registration (in 2022) cann....
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....ot invalidate a bona fide transaction from 2018, as the "doctrine of impossibility" prevents a buyer from predicting a suppliers future default. While the absence of an E-way bill is a procedural lapse, it is not fatal to the ITC claim if you can substantiate the physical movement of goods through secondary evidence like Lorry Receipts, weighbridge slips, and bank-verified freight payments. Rely ....
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....on judicial precedents which affirm that a genuine recipient should not be penalized for the suppliers later non-compliance, provided the tax was paid and the goods were received at the time of the invoice. Reply By JIGNESH SITAPARA: The Reply: Sir, Thanks for reply. Also, request you to, if you have any details of judgement please provide me. Reply By Sadanand Bulbule: The Reply: 2023 (3) TM....
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....I 533 - SUPREME COURT - THE STATE OF KARNATAKA VERSUS M/S ECOM GILL COFFEE TRADING PRIVATE LIMITED Reply By KASTURI SETHI: The Reply: Dear Querist, Although the judgement of Hon'ble Supreme Court is in favour of State of Karnataka, yet it would be very useful to you, especially, keeping in view genuineness of your transactions. I fully support the reply of Sh. Sadanand Bulbule, Sir Reply ....
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....By JIGNESH SITAPARA: The Reply: Thanks Sir Reply By Shilpi Jain: The Reply: If payment to supplier pending then the 180 days condition to avail ITC has not been fulfilled? Reply By Shilpi Jain: The Reply: Eway bill does not have much relevance for ITC provided you are able to prove that goods have actually been received.<br> Discussion Forum - Knowledge Sharing ....