2025 (6) TMI 586

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....a For the Petitioner : Mr. Ravinder Pal Jindal and Mr.Goverdhan Lal Sharma, Advocates For the Respondents : Mr. Bharat Bhushan, Senior Panel Counsel for respondent No.1. Mr. Vijay Kumar Arora, Senior Advocate with Ms.Godawari, Advocate for respondents No. 2 to 4 ORDER Tarlok Singh Chauhan, Judge (Oral) The instant petition has been filed for grant of the following reliefs:- ....

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.... has in his possession all the documents required for claiming the ITC and the that supplier has already discharged its tax liability as evidenced by GSTR-3B filed by him for the relevant month." 2. The sole ground on which the input tax credit claimed has been denied to the petitioner is that the supplier GST registration has been cancelled with retrospective effect. However, there is no mater....