The Madras High Court has held that the mere cancellation of a supplier’s GST registration at a later point of time cannot, by itself, justify the denial of Input Tax Credit (ITC) to a purchasing dealer without examining the documentary evidence produced by the taxpayer.  Setting aside an assessment order passed under Section 74 of … Continue reading Supplier’s Subsequent Cancellation Alone Can’t Justify Credit Reversal: Madras High Court Quashes GST ITC Demand