https://www.taxtmi.com/highlights?id=88789 HC finds that lower authorities failed to adequately examine critical evidence regarding input tax credit (ITC) claim. Despite supplier's subsequent registration cancellation, registration was valid during relevant period. Authorities did not conclusively determine supplier's tax compliance or verify actual goods movement. The court set aside both original and appellate orders, remanding the matter to the adjudicating authority for comprehensive re-examination of documentary evidence and substantive compliance with GST Act provisions, thereby allowing petitioner an opportunity to substantiate ITC claim through proper procedural review. en-us Tue, 27 May 2025 08:32:47 +0530 Tue, 27 May 2025 08:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=88789 HC finds that lower authorities failed to adequately examine critical evidence regarding input tax credit (ITC) claim. Despite supplier's subsequent registration cancellation, registration was valid during relevant period. Authorities did not conclusively determine supplier's tax compliance or verify actual goods movement. The court set aside both original and appellate orders, remanding the matter to the adjudicating authority for comprehensive re-examination of documentary evidence and substantive compliance with GST Act provisions, thereby allowing petitioner an opportunity to substantiate ITC claim through proper procedural review. Highlights GST Tue, 27 May 2025 08:32:47 +0530 https://www.taxtmi.com/highlights?id=88789