No Adverse Inference Against Purchaser for Supplier’s Retrospective GSTIN Cancellation: Allahabad HC

Solvi Enterprises Vs Additional Commissioner Grade 2 And Another (Allahabad High Court) Allahabad High Court addressed multiple writ petitions, including Solvi Enterprises’ challenge against a tax demand under the Uttar Pradesh Goods and Services Tax (UPGST) Act. The dispute arose when tax authorities imposed liability on Solvi Enterprises due to the retrospective cancellation of its supplier’s GST registration. The petitioner argued that the transaction occurred on December 6, 2018, when the supplier, M/s. Radhey International, was a registered dealer. The company contended that t...