ITC Claim Must Be Reconsidered as Retrospective Supplier Registration Cancellation Alone Was Not Sufficient

Barun Kumar Biswas Vs Union of India and anr. (Calcutta High Court) The Calcutta High Court allowed a writ petition challenging the legality and validity of an order dated 3 December 2025 that denied the petitioner Input Tax Credit (ITC) on invoices issued by the supplier, M/s. Adrian Infra Services Private Ltd., during the period from April 2021 to June 2021. The dispute arose after the supplier’s GST registration was retrospectively cancelled with effect from 28 November 2019, resulting in the respondent authorities treating the invoices issued between April 2021 and July 2021 as invalid u...