2026 (6) TMI 1349

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....nfra Services Private Ltd. during the period from April 2021 to June 2021 as per Section 16 read with Section 31 of Central Goods Services Tax 2017 and Rule 36 of Central Goods Service Tax Rules, 2017. 3. The petitioner submits that the respondent authorities have cancelled the supplier's registration retrospectively from 28.11.2019 thereby, invaliding the invoices issued during the period from April 2021 to July 2021 as per Section 16 read with Section 31 and Rule 36 and instruction No. 02/2022-GST dated 22.03.2022 (para 7 of Annexure B). 4. It is further submitted by the petitioner that the adjudicating authority has held that the petitioner has availed Input Tax Credit irregularly amounting to Rs. 1,24,16,354 (CGST Rs. 62,08,177) a....

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....etition, that the registration has been cancelled by the respondent authorities retrospectively with effect from 28.11.2019 and such retrospective cancellation cannot in-validate invoices issued during the period when the supplier was registered and active on the GST portal. 9. The petitioner places reliance upon a judgement of a Coordinate Bench of this Court with regard to the issue of remaining cases to respondent authorities for considering afresh the issue of the entitlement to the benefit of input tax credit in question, by considering the documents which the petitioner intends to rely upon in support of the claim of genuineness of the transactions and the respondents has been directed to consider whether the payment on purchases i....