Retrospective GST registration cancellation alone cannot deny Input Tax Credit; Section 16 compliance must be assessed on evidence

Retrospective GST registration cancellation alone cannot deny Input Tax Credit; Section 16 compliance must be assessed on evidenceCase-LawsGSTHC set aside the appellate authority’s non-speaking order that denied Input Tax Credit claimed by the petitioner

Retrospective GST registration cancellation alone cannot deny Input Tax Credit; Section 16 compliance must be assessed on evidence
Case-Laws
GST
HC set aside the appellate authority's non-speaking order that denied Input Tax Credit claimed by the petitioner on supplies from a supplier whose GST registration was cancelled retrospectively. The HC found the appellate order relied solely on retrospective cancellation without addressing documentary evidence tendered by the petitioner (tax invoices, e-way bills, transport and bank records, party ledgers) or whether statutory conditions for availing ITC were satisfied. Applying controlling precedent on similar facts, the court held retrospective cancellation alone cannot automatically deprive a recipient of ITC. The impugned order was quashed and the petition disposed of, remitting matters for fresh consideration consistent with this judgment.
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