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:

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