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 in

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