https://www.taxtmi.com/caselaws?id=776121 The HC upheld the disallowance of input tax credit (ITC) and cancellation of GST registration, finding the supplier to be non-genuine and the petitioner liable to reverse ITC under section 16(2)(c) of the GST Act as the supplier failed to discharge tax liability. The court distinguished the case from Calcutta HC precedents where no inquiry was made against the supplier. However, the penalty imposed was quashed due to lack of prior intimation in Form GST DRC-01A. The appeal was disposed of with modification of the order to remove the penalty, affirming the reversal of ITC but setting aside the penalty for procedural lapses. en-us Thu, 19 Jun 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776121 The HC upheld the disallowance of input tax credit (ITC) and cancellation of GST registration, finding the supplier to be non-genuine and the petitioner liable to reverse ITC under section 16(2)(c) of the GST Act as the supplier failed to discharge tax liability. The court distinguished the case from Calcutta HC precedents where no inquiry was made against the supplier. However, the penalty imposed was quashed due to lack of prior intimation in Form GST DRC-01A. The appeal was disposed of with modification of the order to remove the penalty, affirming the reversal of ITC but setting aside the penalty for procedural lapses. Case-Laws GST Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776121