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GST Demand raises for ITC availment of Rs. 4 crores on Ground that Supplier’s GST Registration Cancelled Retrospectively: Delhi HC directs for Fresh Hearing

Update / Judgement Date

04 May 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

Delhi HC directed fresh hearing on GST demand involving ₹100+ crore ITC claims where suppliers' registration was cancelled retrospectively. The court emphasized the need to examine each case's merits rather than applying blanket denials. This ensures taxpayers get proper opportunity to justify input tax credits.