https://www.taxtmi.com/caselaws?id=802434 GST registration cancellation is unjustified solely for non-deposit of input tax credit where returns are regularly filed. Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 provide the applicable procedure for recovery of input tax credit. The recovery issue should therefore be addressed through that procedure rather than cancellation of registration on that ground alone. en-us Mon, 02 Nov 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802434 GST registration cancellation is unjustified solely for non-deposit of input tax credit where returns are regularly filed. Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 provide the applicable procedure for recovery of input tax credit. The recovery issue should therefore be addressed through that procedure rather than cancellation of registration on that ground alone. Case-Laws GST Mon, 02 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802434