https://www.taxtmi.com/caselaws?id=802624 Non-deposit of input tax credit should be addressed through statutory recovery procedures rather than cancellation of GST registration where returns have been regularly filed. Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 provide for recovery steps in relation to input tax credit. In these circumstances, cancellation is unjustified and revocation of the registration should be permitted in accordance with law. en-us Tue, 03 Nov 2026 00:00:00 +0530 Thu, 12 Nov 2026 08:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802624 Non-deposit of input tax credit should be addressed through statutory recovery procedures rather than cancellation of GST registration where returns have been regularly filed. Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 provide for recovery steps in relation to input tax credit. In these circumstances, cancellation is unjustified and revocation of the registration should be permitted in accordance with law. Case-Laws GST Tue, 03 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802624