https://www.taxtmi.com/caselaws?id=341907 The Court held that cancellation of registration solely based on a wrongful Input Tax Credit (I.T.C.) claim was improper. The Act does not authorize registration cancellation for I.T.C. errors, as cancellation power is specified for specific reasons under Section 17(11). The judgment emphasized that registration cancellation is a severe measure requiring justifiable causes, which in this case, did not align with the alleged I.T.C. claim. The Court allowed the revision of the I.T.C. claim and invalidated the registration cancellation based on this ground. en-us Thu, 13 Apr 2017 00:00:00 +0530 Thu, 20 Apr 2017 12:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341907 The Court held that cancellation of registration solely based on a wrongful Input Tax Credit (I.T.C.) claim was improper. The Act does not authorize registration cancellation for I.T.C. errors, as cancellation power is specified for specific reasons under Section 17(11). The judgment emphasized that registration cancellation is a severe measure requiring justifiable causes, which in this case, did not align with the alleged I.T.C. claim. The Court allowed the revision of the I.T.C. claim and invalidated the registration cancellation based on this ground. Case-Laws VAT and Sales Tax Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341907