Goods & Service Tax (GST) 22 September 2026
ITC Denial Linked to Retrospective GST Registration Cancellation Appeal
The GST appellate forum is reviewing a petition that challenges the denial of Input Tax Credit (ITC) when a supplier's GST registration is cancelled retroactively. The petitioner argues that the cancellation alone should not strip the buyer of previously claimed ITC, urging the tribunal to separate the credit eligibility from the supplier's registration status.
Case Overview: The GST appellate forum is hearing an appeal on whether an Input Tax Credit (ITC) can be denied solely because a supplier’s GST registration was cancelled retrospectively. (Read full article)
- Petitioner claims the buyer’s right to ITC should remain despite the supplier’s registration cancellation.
- Tribunal must decide if credit eligibility is independent of the supplier’s GST status.
Outcome could affect how businesses claim and retain ITC when dealing with suppliers facing registration issues.
Need help understanding this update?
Connect with our domain experts instantly via WhatsApp for customized legal guidance.