https://www.taxtmi.com/caselaws?id=766452 The Delhi HC directed the petitioner to address concerns regarding incomplete address details, pending tax liabilities, and compliance with tax rules within a specified timeframe for further consideration of the voluntary cancellation of GST registration. The Court held that retrospective cancellation of supplier registrations should not disqualify the petitioner from claiming ITC if supplies were received from registered suppliers who fulfilled their tax obligations. The petitioner must submit supporting documents to verify ITC compliance and respond to the authorities' demands to reconsider the cancellation application. en-us Tue, 04 Feb 2025 00:00:00 +0530 Mon, 24 Feb 2025 16:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766452 The Delhi HC directed the petitioner to address concerns regarding incomplete address details, pending tax liabilities, and compliance with tax rules within a specified timeframe for further consideration of the voluntary cancellation of GST registration. The Court held that retrospective cancellation of supplier registrations should not disqualify the petitioner from claiming ITC if supplies were received from registered suppliers who fulfilled their tax obligations. The petitioner must submit supporting documents to verify ITC compliance and respond to the authorities' demands to reconsider the cancellation application. Case-Laws GST Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766452