https://www.taxtmi.com/caselaws?id=415464 The court directed the restoration of the old registration number under the GST Act, quashing the demand due to denied Input Tax Credit (ITC). It allowed the petitioner to avail ITC as an existing dealer or on goods held in stock. The court criticized the Department for not implementing the restoration of the original registration as per the Revisional Authority's order. It instructed the cancellation of the new registration and facilitated ITC claims against the old registration, emphasizing the importance of protecting taxpayers' rights to avail credit. Other reliefs were left open for the petitioner to pursue. en-us Wed, 01 Dec 2021 00:00:00 +0530 Wed, 27 Apr 2022 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415464 The court directed the restoration of the old registration number under the GST Act, quashing the demand due to denied Input Tax Credit (ITC). It allowed the petitioner to avail ITC as an existing dealer or on goods held in stock. The court criticized the Department for not implementing the restoration of the original registration as per the Revisional Authority's order. It instructed the cancellation of the new registration and facilitated ITC claims against the old registration, emphasizing the importance of protecting taxpayers' rights to avail credit. Other reliefs were left open for the petitioner to pursue. Case-Laws GST Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415464