{"id":70812,"date":"2025-01-23T08:39:36","date_gmt":"2025-01-23T03:09:36","guid":{"rendered":""},"modified":"2025-01-23T08:39:36","modified_gmt":"2025-01-23T03:09:36","slug":"high-court-remands-gst-case-after-authority-failed-to-consider-input-tax-credit-claims-from-deregistered-suppliers-u-s-74-9","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70812","title":{"rendered":"High Court Remands GST Case After Authority Failed to Consider Input Tax Credit Claims From Deregistered Suppliers u\/s 74(9."},"content":{"rendered":"<p>High Court Remands GST Case After Authority Failed to Consider Input Tax Credit Claims From Deregistered Suppliers u\/s 74(9.<br \/>Case-Laws<br \/>GST<br \/>HC set aside adjudication order u\/s 74(9) of WBGST\/CGST Act 2017 and remanded for fresh consideration. The adjudicating authority failed to address key submissions regarding input tax credit claims against supplies from deregistered vendors, particularly concerning retrospective cancellation of supplier registrations and proof of goods movement. The <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85120\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High Court Remands GST Case After Authority Failed to Consider Input Tax Credit Claims From Deregistered Suppliers u\/s 74(9.Case-LawsGSTHC set aside adjudication order u\/s 74(9) of WBGST\/CGST Act 2017 and remanded for fresh consideration. The adjudicating<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70812","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70812","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70812"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70812\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}