https://www.taxtmi.com/caselaws?id=767927 HC held that retrospective cancellation of seller's GST registration does not affect buyer's entitlement to input tax credit for transactions conducted when seller was validly registered. Court found that since seller held valid registration at time of transaction (06.12.2018) and cancellation was effective from later date (29.01.2020), no adverse inference could be drawn against petitioner. Authorities failed to verify seller's GST compliance through portal. Denial of ITC was unsustainable. Matter remanded to authority for fresh decision after proper hearing. en-us Mon, 24 Mar 2025 00:00:00 +0530 Wed, 04 Jun 2025 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767927 HC held that retrospective cancellation of seller's GST registration does not affect buyer's entitlement to input tax credit for transactions conducted when seller was validly registered. Court found that since seller held valid registration at time of transaction (06.12.2018) and cancellation was effective from later date (29.01.2020), no adverse inference could be drawn against petitioner. Authorities failed to verify seller's GST compliance through portal. Denial of ITC was unsustainable. Matter remanded to authority for fresh decision after proper hearing. Case-Laws GST Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767927