2025 (6) TMI 586

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....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:- "i) For issuance of a writ of Certiorari or a writ in the nature of Certiorari or any other appropriate....

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....arged 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 material on record indicating that either the Assessing Officer or the Appellate Authority has considered whether th....