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 lawPlease become a Premium member. If you are already a Premium member, login here to access the full content.