{"id":71662,"date":"2025-05-27T08:32:47","date_gmt":"2025-05-27T03:02:47","guid":{"rendered":""},"modified":"2025-05-27T08:32:47","modified_gmt":"2025-05-27T03:02:47","slug":"supplier-39-s-tax-registration-validity-upheld-itc-claim-requires-comprehensive-evidence-review-under-gst-provisions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71662","title":{"rendered":"Supplier&#39;s Tax Registration Validity Upheld, ITC Claim Requires Comprehensive Evidence Review Under GST Provisions"},"content":{"rendered":"<p>Supplier&#39;s Tax Registration Validity Upheld, ITC Claim Requires Comprehensive Evidence Review Under GST Provisions<br \/>Case-Laws<br \/>GST<br \/>HC finds that lower authorities failed to adequately examine critical evidence regarding input tax credit (ITC) claim. Despite supplier&#39;s subsequent registration cancellation, registration was valid during relevant period. Authorities did not conclusively determine supplier&#39;s tax compliance or verify actual goods movement. The court set aside both original and<\/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=88789\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supplier&#8217;s Tax Registration Validity Upheld, ITC Claim Requires Comprehensive Evidence Review Under GST ProvisionsCase-LawsGSTHC finds that lower authorities failed to adequately examine critical evidence regarding input tax credit (ITC) claim. Despite su<\/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-71662","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71662","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=71662"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71662\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}