https://www.taxtmi.com/caselaws?id=793968 Denial of Input Tax Credit on invoices issued by a supplier whose registration was later cancelled retrospectively was required to be re-examined in light of the statutory conditions under Section 16 of the CGST Act, the invoicing requirements under Section 31, and Rule 36 of the CGST Rules. The dispute turned on whether purchases made when the supplier was shown as registered on the GST portal could still support credit despite subsequent retrospective cancellation. The HC found that the authority's treatment of the invoices and cancellation required fresh consideration with reference to the relevant Division Bench decisions and the material relied on by the assessee, and directed reconsideration by a reasoned order. en-us Mon, 18 May 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793968 Denial of Input Tax Credit on invoices issued by a supplier whose registration was later cancelled retrospectively was required to be re-examined in light of the statutory conditions under Section 16 of the CGST Act, the invoicing requirements under Section 31, and Rule 36 of the CGST Rules. The dispute turned on whether purchases made when the supplier was shown as registered on the GST portal could still support credit despite subsequent retrospective cancellation. The HC found that the authority's treatment of the invoices and cancellation required fresh consideration with reference to the relevant Division Bench decisions and the material relied on by the assessee, and directed reconsideration by a reasoned order. Case-Laws GST Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793968