https://www.taxtmi.com/caselaws?id=772473 Input tax credit cannot be denied merely because the supplier's GST registration was cancelled retrospectively. The High Court noted that the adjudicating and appellate authorities had not examined the genuineness of the underlying transaction or the supporting documents before applying Section 16(2) of the CGST Act, 2017. As the factual basis for denial had not been properly verified, the existing orders could not stand. The matter was remanded for a fresh decision on the merits after due examination of all relevant documents. en-us Fri, 06 Jun 2025 00:00:00 +0530 Mon, 30 Mar 2026 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772473 Input tax credit cannot be denied merely because the supplier's GST registration was cancelled retrospectively. The High Court noted that the adjudicating and appellate authorities had not examined the genuineness of the underlying transaction or the supporting documents before applying Section 16(2) of the CGST Act, 2017. As the factual basis for denial had not been properly verified, the existing orders could not stand. The matter was remanded for a fresh decision on the merits after due examination of all relevant documents. Case-Laws GST Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772473