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2023 (12) TMI 554 - MADHYA PRADESH HIGH COURTInput Tax Credit - credit availed on the basis of invoices issued by the suppliers whose registrations were cancelled retrospectively - interest not paid while tax payment in cash during the months of April, May, July and November 2018 and March 2019 was delayed - HELD THAT:- Revenue though tried to justify the impugned notice, but did not produce any document to demonstrate that the registration of any of the firms was ever cancelled during the assessment year 2018-19 either in the form of averments or in the form of attached documents. During the course of arguments it is transpired that admittedly there is no express/physical letter by the respondents on record showing cancellation of the registration of any of the dealers / suppliers in question retrospectively particularly for relevant assessment year 2018-19. Under such circumstances, nothing survives in the show cause notice to address upon on merits - the impugned notices (Annexure P/1 and P/3) to that extent are hereby quashed - petition disposed off.
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