https://www.taxtmi.com/caselaws?id=431227 HC set aside first appellate authority's order cancelling ITC for assessment year 2019-20. Assessee had timely deposited GST and provided relevant documents. Appellate authority found supplier's registration was cancelled but failed to specify cancellation date to determine if transactions occurred before or after cancellation. Court held finding was cryptic and unsustainable. Matter remanded to first appellate authority to record specific finding regarding timing of supplier's registration cancellation. Petition allowed in part. en-us Tue, 06 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431227 HC set aside first appellate authority's order cancelling ITC for assessment year 2019-20. Assessee had timely deposited GST and provided relevant documents. Appellate authority found supplier's registration was cancelled but failed to specify cancellation date to determine if transactions occurred before or after cancellation. Court held finding was cryptic and unsustainable. Matter remanded to first appellate authority to record specific finding regarding timing of supplier's registration cancellation. Petition allowed in part. Case-Laws GST Tue, 06 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431227