GST ITC Cannot Be Denied for Retrospetive Cancellation of Supplier’s Registration

Tvl. Fathima Traders Vs Deputy Commercial Tax Officer (Madras High Court) The Madras High Court set aside assessment orders denying the petitioner’s Input Tax Credit (ITC) for three assessment periods and remanded the matter for fresh consideration. The petitioner challenged the orders primarily on the ground that its supplier was a registered GST dealer on the dates when the transactions took place. The petitioner contended that ITC had been denied solely because the supplier’s GST registration was cancelled retrospectively with effect from 01.07.2017. Relying on an earlier judgme...