Recipient’s ITC cannot be denied in case supplier becomes non-existent or his registration cancelled retrospectively
The Calcutta High Court in M/s. Gargo Traders v. The Joint Commissioner, Commercial Taxes [WPA No. 1009 of 2022 dated June 12, 2023] set aside the order rejecting GST refund claim to the assessee by holding that supplier was registered on common portal when assessee entered into transaction.
