Cancellation of GST Registration based on allegations of fake invoices & claim of ITC without movement of goods: Andhra

The Andhra Pradesh High Court has directed an assessee to seek remedy under Section 30 of the GST Act following the cancellation of GST registration due to allegations of fake invoices and claiming Input Tax Credit (ITC) without goods movement. The court highlighted that the assessee should appeal against the cancellation decision and utilize the statutory remedy available under Section 30 for seeking redressal. This decision underscores the importance of addressing GST compliance issues through the appropriate legal channels to rectify disputes related to GST registration and ITC claims.