Disallowance of ITC Due to Supplier’s GST Registration Cancellation Remitted Back

Ashish Singhal Proprietor APN Trading Co. Vs Pr. Commissioner of Delhi Goods And Services Tax & Ors. (Delhi High Court) Delhi High Court held that demand on account of ITC availed from supplier whose GST registration has been cancelled retrospectively is remitted back for fresh adjudication since co-ordinate bench has set aside retrospective cancellation of supplier’s registration. Facts- The present petition has been filed by the Petitioner– Ashish Singhal proprietor APN Trading Co. under Article 226 of the Constitution of India inter alia challenging the show cause notice along with ...