Authorities must verify supplier's GST compliance under ITC rules before denying credit claims

Authorities must verify supplier’s GST compliance under ITC rules before denying credit claimsCase-LawsGSTThe HC held that the authorities erred by focusing solely on ancillary documents without examining the substantive evidence regarding the movement of

Authorities must verify supplier's GST compliance under ITC rules before denying credit claims
Case-Laws
GST
The HC held that the authorities erred by focusing solely on ancillary documents without examining the substantive evidence regarding the movement of goods or verifying compliance with statutory ITC conditions. Although the supplier was later deregistered, their registration was valid at the relevant time, and the revenue failed to conclusively determine whether the supplier had

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