Cancellation of GST Retrospectively Affected ITC Availment of Taxpayer’s Customers: Delhi HC suspends Retrospective Effect of Order [Read Judgement]

The Delhi HC modified the retrospective effect of GST registration Cancellation order
income tax credit - Goods and Service Tax - Cancellation of GST - TAXSCAN

The Delhi High Court suspended the retrospective effect of the order Cancellation of Goods and Service Tax ( GST ) registration retrospectively affected the Input Tax Credit ( ITC ) availment of taxpayer’s customers. MS Sumit Enterprises, the Petitioner submitted an application for cancellation of registration with effect from 22.02.2021 on the ground that Petitioner…

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