GST Registration Cancellation Upheld Due to Failure to Prove Physical Movement of Goods

Tvl. Sri Balajee Udyog Vs Assistant Commissioner (ST) (Madras High Court) Madras HC Dismisses Plea Against GST Registration Cancellation Over Suspicious E-Way Bill, ITC Claims, Dual GST Registration at Same Premises and for Failure to Prove Physical Movement of Goods The writ petition challenged the order dated 27.01.2025 passed in Appeal No. AP/GST/4237/2024, by which the petitioner’s appeal against cancellation of GST registration (order dated 29.11.2024) was rejected. The original cancellation order cited misuse of Input Tax Credit (ITC), failure to establish actual physical movement of g...