{"id":22927,"date":"2022-08-14T00:26:48","date_gmt":"2022-08-13T18:56:48","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=22927"},"modified":"2022-08-15T20:00:19","modified_gmt":"2022-08-15T14:30:19","slug":"gst-no-is-cancelled-itc-cannot-be-rejected-hc","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/gst-no-is-cancelled-itc-cannot-be-rejected-hc\/","title":{"rendered":"GST No is cancelled, ITC cannot be rejected : HC"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6acd34897a42b\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6acd34897a42b\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/gst-no-is-cancelled-itc-cannot-be-rejected-hc\/#When_a_suppliers_GST_Number_is_cancelled_with_retrospective_effect_ITC_cannot_be_rejected_HC\" >When a supplier&#8217;s GST Number is cancelled with retrospective effect, ITC cannot be rejected: HC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/gst-no-is-cancelled-itc-cannot-be-rejected-hc\/#Sanchita_Kundu_Anr_Vs_Assistant_Commissioner_of_State_Tax_Calcutta_High_Court-_Summary\" >Sanchita Kundu &amp; Anr. Vs Assistant Commissioner of State Tax (Calcutta High Court)-\u00a0Summary :\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-22928\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/When-a-suppliers-GST-Number-is-cancelled-with-retrospective-effect-ITC-cannot-be-rejected-HC.jpg\" alt=\"supplier's GST Number is cancelled ITC cannot be rejected\" width=\"836\" height=\"468\" \/><\/h2>\n<h2 style=\"text-align: justify; line-height: 22.5pt; background: white;\"><span class=\"ez-toc-section\" id=\"When_a_suppliers_GST_Number_is_cancelled_with_retrospective_effect_ITC_cannot_be_rejected_HC\"><\/span><strong><span style=\"font-size: 15pt; font-family: 'Open Sans', sans-serif; color: #ff0000;\">When a supplier&#8217;s GST Number is cancelled with retrospective effect, ITC cannot be rejected: HC<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>By their impugned order dated December 27, 2021, the concerned GST Officer (The Respondent) in this case denied the petitioner the benefit of Input Tax Credit (ITC) on their purchase of the goods in question from the suppliers and demanded that they pay the penalty and interest under the applicable provisions of the GST Act, on the grounds that the registration of the suppliers in question was incomplete. The petitioner was upset by this action and filed a petition.<\/li>\n<li>Petitioners (i.e Sanchita Kundu &amp; Anr) in support of their point of contention have properly relied on unreported judgment of <strong>Calcutta High Court<\/strong> dated 13th Dec, 2021 in a which is a similar case in matter related of M\/s. LGW Industries Limited &amp; Ors. Vs. Union of India &amp; Ors.<\/li>\n<li>If it is determined via verification and consideration of the relevant documentation that all the purchases and transactions in question are genuine, supported by valid documents, &amp; That respective transactions in question were completed prior to the cancellation of those suppliers&#8217; registration, as well as if the facts of the petitioners are similar to those of the Supreme Court, various High Courts &amp; this Court judgments on which the petitioners intend to rely,<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Sanchita_Kundu_Anr_Vs_Assistant_Commissioner_of_State_Tax_Calcutta_High_Court-_Summary\"><\/span><span style=\"color: #ffcc00;\"><strong>Sanchita Kundu &amp; Anr. Vs Assistant Commissioner of State Tax (Calcutta High Court)-\u00a0<\/strong><strong>Summary :\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000080;\"><span style=\"color: #000080;\"><b>Input Tax Credit cannot be denied only on the ground of GST Registration of Suppliers is Cancellation: <\/b><\/span><\/span><\/li>\n<li><span style=\"color: #000080;\"><span style=\"color: #000080;\"><b>Honorable\u00a0High Court of Calcutta has decided\u00a0that ITC cannot be denied in case of transactions is genuine with suppliers whose Cancellation of GST registration is made by dept.\u00a0<\/b><\/span><\/span><\/li>\n<\/ul>\n<p><strong style=\"color: #000080;\">Popular Articles :<\/strong><\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"ClrDSBJYMU\"><p><a href=\"https:\/\/www.caindelhiindia.com\/blog\/re-availment-of-input-tax-credit-reversed\/\">Re-Availment Of Input Tax Credit Reversed<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"\u201cRe-Availment Of Input Tax Credit Reversed\u201d \u2014 India Financial Consultancy\" src=\"https:\/\/www.caindelhiindia.com\/blog\/re-availment-of-input-tax-credit-reversed\/embed\/#?secret=en6mvYb1t3#?secret=ClrDSBJYMU\" data-secret=\"ClrDSBJYMU\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<ul>\n<li><strong><span style=\"color: #000080;\"><span style=\"font-family: 'Bookman Old Style', 'serif';\"><a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/publications\/guidance-and-understanding-tds-on-gst.pdf\">Complete Guidance on TDS applicable on Goods and Services<\/a><\/span><span style=\"font-family: 'Bookman Old Style', 'serif';\"><a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/publications\/guidance-and-understanding-tds-on-gst.pdf\" data-cke-saved-href=\"https:\/\/carajput.com\/publications\/guidance-and-understanding-tds-on-gst.pdf\"><span style=\"font-family: 'Bookman Old Style', 'serif'; text-decoration: none;\">\u00a0Tax\u00a0<\/span><\/a><\/span><\/span><\/strong><\/li>\n<li><strong><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/blog\/analysis-of-provisions-of-issue-of-summon-under-gst\/\">Analysis of Provisions of issue of Summon Under GST<\/a><\/span><\/strong><\/li>\n<li><strong><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/blog\/tds-and-gst-on-google-or-facebook-ad-words-advertisements\/\">TDS &amp; GST on Google or FB Ad words advertisements<\/a><\/span><\/strong><\/li>\n<li><strong><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/blog\/what-is-the-process-of-applying-instant-free-pan-through-aadhaar-e-kyc-fm-launches\/\">What is the process of applying instant free pan through aadhaar e-kyc<\/a><\/span><\/strong><\/li>\n<li><a href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-registration-for-one-person-company-in-india\/\">GST registration for OPC\u00a0<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>When a supplier&#8217;s GST Number is cancelled with retrospective effect, ITC cannot be rejected: HC By their impugned order dated December 27, 2021, the concerned GST Officer (The Respondent) in this case denied the petitioner the benefit of Input Tax Credit (ITC) on their purchase of the goods in question from the suppliers and demanded &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10020],"tags":[5136,5126],"class_list":["post-22927","post","type-post","status-publish","format-standard","hentry","category-gst-compliance","tag-claim-input-tax-credit-under-gst","tag-claim-of-input-tax-credit"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"GST No is cancelled, ITC cannot be rejected, Input Tax Credit (ITC), Input Tax Credit, ITC on purchases, GST Number is cancelled, ITC cannot be rejected,\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"claim input tax credit under gst,claim of input tax credit,gst compliance\" \/>\n\t<link rel=\"canonical\" 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