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    <title>Suppliers Win Partial Relief in GST Registration Dispute, Procedural Validity Upheld Under Section 168A</title>
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    <description>HC adjudicated a GST dispute involving retrospective cancellation of suppliers&#039; registrations and input tax credit reversal. The court found the respondents&#039; invocation of Section 168A to extend order-passing timelines under Section 73(9) was procedurally valid. Despite petitioner&#039;s argument of no force majeure conditions and challenging the notifications, the court noted the petitioner had disclosed invoices, ledgers, and e-way bills demonstrating good faith transactions. The court partially acknowledged the petitioner&#039;s submissions, particularly regarding acceptance of explanations for two suppliers. The matter was adjourned until 28th April, 2025, with the impugned order remained stayed pending further judicial review.</description>
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    <pubDate>Fri, 02 May 2025 08:54:48 +0530</pubDate>
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      <title>Suppliers Win Partial Relief in GST Registration Dispute, Procedural Validity Upheld Under Section 168A</title>
      <link>https://www.taxtmi.com/highlights?id=87981</link>
      <description>HC adjudicated a GST dispute involving retrospective cancellation of suppliers&#039; registrations and input tax credit reversal. The court found the respondents&#039; invocation of Section 168A to extend order-passing timelines under Section 73(9) was procedurally valid. Despite petitioner&#039;s argument of no force majeure conditions and challenging the notifications, the court noted the petitioner had disclosed invoices, ledgers, and e-way bills demonstrating good faith transactions. The court partially acknowledged the petitioner&#039;s submissions, particularly regarding acceptance of explanations for two suppliers. The matter was adjourned until 28th April, 2025, with the impugned order remained stayed pending further judicial review.</description>
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