GST E-Way Bill Invalid if Supplier GST Registration Cancelled: Allahabad HC

Raman Metal Works Vs Additional Commissioner And Another (Allahabad High Allahabad High Court has dismissed a writ petition filed by M/s Raman Metal Works, upholding an order by the Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Aligarh, which had imposed a penalty under Section 129(1) of the Central Goods and Services Tax (CGST) Act, 2017. The case centered on the validity of an e-way bill and tax invoice issued by a supplier whose GST registration had been cancelled prior to the transaction. Raman Metal Works, a registered partnership firm engaged in the business of lead ingots, ...