https://www.taxtmi.com/caselaws?id=422526 The HC set aside GST authorities' denial of Input Tax Credit to petitioners whose suppliers had registrations canceled retrospectively. The court remanded the cases for fresh consideration, directing the concerned officer to evaluate transaction genuineness, payment verification, and statutory compliance. The officer must determine if purchases were legitimate and made before supplier registration cancellations, comparing with relevant higher court precedents. If petitioners' case aligns with established precedents, ITC benefit should be granted. The respondents were ordered to dispose of the cases within eight weeks after providing petitioners an opportunity for hearing. en-us Thu, 05 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422526 The HC set aside GST authorities' denial of Input Tax Credit to petitioners whose suppliers had registrations canceled retrospectively. The court remanded the cases for fresh consideration, directing the concerned officer to evaluate transaction genuineness, payment verification, and statutory compliance. The officer must determine if purchases were legitimate and made before supplier registration cancellations, comparing with relevant higher court precedents. If petitioners' case aligns with established precedents, ITC benefit should be granted. The respondents were ordered to dispose of the cases within eight weeks after providing petitioners an opportunity for hearing. Case-Laws GST Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422526