[GST] Seller Registered At Time Of Transaction; Cannot Draw Adverse Inference Against Purchasing Dealer Over Subsequent Cancellation: Allahabad HC

The Allahabad High Court has addressed a case concerning the cancellation of a seller's registration and the grant of Input Tax Credit (ITC). The ruling likely pertains to the principles and procedures involved in such cancellations and the subsequent implications for ITC claims by the affected parties. The court's decision would shed light on the circumstances under which a seller's GST registration can be revoked and the remedies available to the seller, as well as the impact on the ITC availed by the buyers from that seller. The judgment likely interprets relevant provisions of the GST law and the principles of natural justice in the context of registration cancellations and ITC eligibility.