Cancellation of GST Registration with Retrospective Effect Cannot be Ground to Deny ITC from Supplier to Purchaser: Calcutta HC [Read Order]

By Kalyani B. Nair - On June 14, 2023 2:04 pm - 2 mins read

Cancellation of GST Registration with Retrospective Effect - GST Registration - GST - Calcutta High Court - ITC - Taxscan

In a major ruling a Single Bench of the Calcutta High Court ruled that the cancellation of Goods and Service Tax (GST) Registration with retrospective effect cannot be a ground to deny Input Tax Credit (ITC) from the supplier to the purchaser. The petitioner, M/s. Gargo Traders, being the registered taxable person (RTP) claimed credit…

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