Madras High Court
For assesseeRemanded
Topic
Eligibility, time limits, blocked credits, mismatches and the electronic credit ledger.
1 ruling found
Madras High Court
Where ITC was denied solely because supplier’s GST registration was retrospectively cancelled though supplier was registered when supplies occurred and most transactions predated cancellation order, rejection of ITC on this sole ground without examining genuineness of supplies was unsustainable and matter required reconsideration with reasonable opportunity to petitioner