Show cause notice for GST registration cancellation over alleged ITC from non existent suppliers; officer may decide after replies
Case-Laws
GST
Show cause notice sought cancellation of GST registration for alleged breach of Rule 21(e) by claiming input tax credit from non existent or non operating suppliers; the notice relied on a DGGI communication as supporting material. Petitioner filed specific replies (including Form GST REG 18) addressing the allegation, indicating understanding
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