Himachal Pradesh High Court Rules ITC Denial Invalid Without Transaction Verification in GST Case

• The Himachal Pradesh High Court ruled that Input Tax Credit cannot be denied solely due to retrospective cancellation of a supplier’s GST registration.
• The case involved Himalaya Communication Pvt. Ltd. challenging the denial of ITC by the Department.
• The denial was based on the retrospective cancellation of the supplier’s GST registration.
• The Petitioner argued that tax was paid, documents were in order, and the supplier filed the necessary returns.
• The Court found that the authorities did not examine the genuineness of the transaction or documents.
• The Court set aside the previous orders and remanded the case for fresh consideration by the Adjudicating Authority.

Source: a2ztaxcorp.net

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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