GST Appellate Tribunal, Lucknow28 September 2026

Satyendra Singh v. L and T Technology Services Ltd

For assessee

The ruling in brief

Where assessee availed ITC on supplies from a vendor whose GST registration was retrospectively cancelled and limited ITC was allowed by appellate authority based on specific invoice entries and subsequent portal amendments, since no evidence established that supplies were not received or invoices were fictitious, thus in absence of legal or factual infirmity appeal against first appellate order was to be dismissed

Provisions considered

CGST S.16

Section 16 of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

Delhi High Court17 Sept 2026

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Jain Cement Udyog v. Union of India

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Satyendra Singh v. L and T Technology Services Ltd

The ruling in brief

Provisions considered

Satyendra Singh v. L and T Technology Services Ltd

The ruling in brief

Provisions considered

Read the full analysis

Jain Cement Udyog v. Union of India

PBS Traders v. Assistant State Tax Officer

Ichais Productions Ltd. v. Assistant Commissioner

Read the full analysis