Breif Issue :

Issues Involved:

Cancellation of GST Registration in case assessee had purchased certain items from a dealer and failed to prove that items were physically transferred from One location to another location.

Fact of the Case:

Petitioner, a dealer registered under the Central Goods and Services Tax Act, 2017 had purchased 8100Kg clarified Butter (Ghee) through bill No. 53 on 31/07/2018 amounting to Rs.23,49,000/- and 1000 Tin of Clarified Butter through bill No. 54 amounting to Rs. 40,50,000/- from one M/s Marco International, Kachari Ghat, Agra, who had issued e-way bill. Show cause notice was issued on 05/10/2018 as it was found that the E-way bill was issued without supply of goods. Further petitioner had failed to prove his e-way bill transaction details. Due to this issue his registration had been cancelled by order dated 09/01/2019 after issuance of opportunity of being heard.