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1. Validity of Retrospective cancellation of GST registration of the petitioner - It is important to note that, according to the respondent, one of the consequences for...

2. Blocking of Input Tax Credit - Input Tax Credit (ITC) - Goods purchased from the supplier whose gst registration was cancelled with retrospective effect - the supplier...

3. Cancellation of GST registration of the petitioner with retrospective effect - The High court observed that cancellation with retrospective effect should be based on...

4. Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...

5. Cancellation of GST registration of the Petitioner with retrospective effect - The High court noted that the Show Cause Notice and the order of cancellation did not...

6. Cancellation of GST registration of the petitioner with retrospective effect - vague SCN and impugned order - The court noted that the petitioner's response to the show...

7. Input tax credit - registration certificates of the selling dealers have been cancelled with retrospective effect - credit can not be denied for the transaction when R/C...

8. Cancellation of GST registration of petitioner with retrospective effect - the SCN did not indicate that the petitioner’s GST registration was proposed to be cancelled...

9. Reversal of Input Tax Credit - inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire - - Since the said...

10. Input Tax Credit - solar power panels procured and installed - blocked credit- When Electricity energy manufactured using the Solar Panels were supplied to TANGEDCO...

11. Cancellation of GST registration of the petitioner with retrospective effect - The High Court held that, Records clearly demonstrate that the Petitioner had submitted an...

12. Transfer of unutilized Input tax credit to new registration - unable to submit Form GST ITC- 02A online - The impugned action whereby, the respondents have failed to...

13. Denial of input tax credit (ITC) - Supplier failed to deposit the tax - The State is deprived of the tax to that extent and hence there is no question of input tax...

14. Cancellation of GST registration - Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit...

15. Cancellation of petitioner’s GST registration - Once the petitioner’s GST registration was restored – which was cancelled on an allegation that it was obtained by fraud,...