Denial of ITC on Retrospective Cancellation of GST Registration: Delhi HC restricts Operation of Cancellation Order [Read Order]

It was noted that the taxpayer‟s customers are denied the input tax credit availed in respect of the supplies made by the taxpayer during such period
GST - GST Registration cancellation - delhi high court - Denial of ITC - taxscan

A Division Bench of the Delhi High Court noted that, “the Petitioner does not seek to carry on business or continue the registration” and held that “the impugned order dated 18.08.2022 is modified to the limited extent that registration shall now be treated as cancelled with effect from 23.04.2021 i.e., the date when petitioner filed…

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