GST registration cancellation for issue of invoice without supply of goods is valid

Om Trading Company Vs Deputy Commissioner of State Tax and others (Madhya Pradesh High Court) Learned Single Judge came to the conclusion that a detailed enquiry was conducted by the Commercial Department Range Agra and that the fact regarding issuance of invoices/e-way bills without any transportation of physical goods came into picture, therefore, verification in this regard was also done wherein it was actually found that the goods were not physically transported and that before initiating the proceeding against the appellant proper opportunity of hearing/show cause notice was issued and on...