{"id":75003,"date":"2026-02-13T16:55:19","date_gmt":"2026-02-13T11:25:19","guid":{"rendered":""},"modified":"2026-02-13T16:55:19","modified_gmt":"2026-02-13T11:25:19","slug":"show-cause-notice-for-gst-registration-cancellation-over-alleged-itc-from-non-existent-suppliers-officer-may-decide-after-replies","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75003","title":{"rendered":"Show cause notice for GST registration cancellation over alleged ITC from non existent suppliers; officer may decide after replies"},"content":{"rendered":"<p>Show cause notice for GST registration cancellation over alleged ITC from non existent suppliers; officer may decide after replies<br \/>Case-Laws<br \/>GST<br \/>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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96867\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Show cause notice for GST registration cancellation over alleged ITC from non existent suppliers; officer may decide after repliesCase-LawsGSTShow cause notice sought cancellation of GST registration for alleged breach of Rule 21(e) by claiming input tax <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75003","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75003","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75003"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75003\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}