ITC Can’t Be Denied for Supplier’s Retrospective GSTIN Cancellation: HP HC

Himalaya Communication Pvt. Ltd. Vs Union of India and others (Himachal Pradesh High Court) ITC cannot be denied to the Recipient merely because of retrospective cancellation of supplier’s GSTIN without examination of genuineness of the transaction: Himachal Pradesh High Court Summary: Himachal Pradesh High Court, in the case of Himalaya Communication Pvt. Ltd. v. Union of India & Ors., ruled that Input Tax Credit (ITC) cannot be denied to a recipient solely due to the retrospective cancellation of a supplier’s GST registration. The Petitioner, Himalaya Communication Pvt. Ltd., cha...