https://www.taxtmi.com/caselaws?id=441991 The Jharkhand HC addressed a GST registration cancellation case involving wrongful Input Tax Credit (ITC) availment on inward supplies and demand under Section 73. The court found that while the petitioner paid taxes to another party for works performed, verification was needed to confirm if payments matched invoices for claimed ITC. Since parties were assessed under different circles (Bokaro and Garhwa), the court directed the Additional Commissioner (Headquarters), Ranchi to conduct verification and reconciliation. All parties were ordered to appear with relevant records on April 5, 2023, with a report required by April 12, 2023. en-us Fri, 31 Mar 2023 00:00:00 +0530 Fri, 18 Apr 2025 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441991 The Jharkhand HC addressed a GST registration cancellation case involving wrongful Input Tax Credit (ITC) availment on inward supplies and demand under Section 73. The court found that while the petitioner paid taxes to another party for works performed, verification was needed to confirm if payments matched invoices for claimed ITC. Since parties were assessed under different circles (Bokaro and Garhwa), the court directed the Additional Commissioner (Headquarters), Ranchi to conduct verification and reconciliation. All parties were ordered to appear with relevant records on April 5, 2023, with a report required by April 12, 2023. Case-Laws GST Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441991