ITC Denied Due to Supplier's Registration Cancellation; Case Sent Back for Re-evaluation Citing Natural Justice Violation.

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....Denial of Input Tax Credit (ITC) - Cancellation of registration of supplier - rejection of claim of the petitioner without considering the documents relied by the petitioner - violation of principles of natural justice - Following the decision of in the matter of M/S LGW INDUSTRIES LIMITED [ 2021 (12) TMI 834 - CALCUTTA HIGH COURT] matter restored back for fresh consideration - HC....