HC: Dismisses writ, upholds order cancelling registration for alleged bill/invoice issuance absent supply of goods

Sep 09,2019

Madhya Pradesh HC upholds order of Deputy Commissioner of State Tax as well as Appellate Authority in a writ petition filed by assessee against order of cancellation of registration by Revenue; Notes that assessee issued bill or invoice without supply of goods in violation of provisions of the CGST Act; Finds that “there is no error in judgement rendered by the lower Authorities” absent any cogent documentary evidence to prove that bills in question were physically transf...

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