Transaction cannot be Suspected because Cancellation GST Registration of Other End Dealer with Retrospective Effect: Calcutta HC [Read Order]

By Rasheela Basheer - On December 23, 2022 3:51 pm - 2 mins read

Transaction - GST Registration - Cancellation GST Registration - Retrospective Effect - Calcutta High Court - Other End Dealer - taxscan

A two-judge bench of the Calcutta High Court has held that the transaction cannot be suspected merely on ground that the GST registration of the other-end dealer was cancelled with retrospective effect. Justice T. S. Sivagnanam and Justice Hiranmay Bhattacharyya were considering a petition by M/s Shraddha Overseas wherein the petitioner challenged the action of…

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