Subsequent Cancellation Of Supplier’s GST Registration Not A Ground To Deny ITC; Allahabad HC Criticises Dept

The Allahabad High Court criticized the tax department for denying ITC due to subsequent cancellation of the supplier’s GST registration. The court ruled that input tax credit cannot be arbitrarily denied when supplies were valid at the time of transaction. The decision strengthens taxpayer rights and reinforces the correct interpretation of GST provisions related to ITC claims.