Retrospective Cancellation of Supplier’s GST Registration Doesn’t Invalidate Recipient’s ITC Claim: Calcutta HC

Jyoti Tar Products Private Limited & Anr. Vs Deputy Commissioner, State Tax, Shibpur, WBGST & Ors. (Calcutta High Court) Calcutta High Court’s Landmark Ruling: The retrospective cancellation of the suppliers’ GST registrations did not invalidate recipient’s claim to ITC Introduction: The retrospective cancellation of Goods and Services Tax (GST) registrations has emerged as a contentious issue since the implementation of the GST law. Despite various pronouncements by the GST Council, the controversy surrounding a recipient’s eligibility to claim Input Tax Credit (IT...