https://www.taxtmi.com/forum/issue?id=118995 Widespread suo moto suspension or cancellation of GST registrations has occurred over allegations of ITC claimed from non-existent or retrospectively cancelled suppliers, with taxpayers submitting evidence yet facing continued proceedings. The core legal issue is whether a recipient's entitlement to Input Tax Credit survives a supplier's retrospective cancellation; commentary and a recent court view suggest ITC should remain available absent collusion, and taxpayers are advised to seek higher administrative review with documentary proof. en-us Wed, 21 Feb 2024 13:42:53 +0530 Fri, 24 Jan 2025 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118995 Widespread suo moto suspension or cancellation of GST registrations has occurred over allegations of ITC claimed from non-existent or retrospectively cancelled suppliers, with taxpayers submitting evidence yet facing continued proceedings. The core legal issue is whether a recipient's entitlement to Input Tax Credit survives a supplier's retrospective cancellation; commentary and a recent court view suggest ITC should remain available absent collusion, and taxpayers are advised to seek higher administrative review with documentary proof. Discussion-Forum GST Wed, 21 Feb 2024 13:42:53 +0530 https://www.taxtmi.com/forum/issue?id=118995