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GST - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Seeking direction regarding restoration of old registration ...

GST

December 6, 2021

Seeking direction regarding restoration of old registration number under the GST Act - validity of demand as a result of denial of the Input Tax Credit (ITC) to the Petitioner - In the present case, the Court finds the stand taken by the Opposite Parties in insisting on the Petitioner continuing new registration to be unreasonable particularly since admittedly the Department has not yet implemented the order dated 17th September, 2018 of the revisional authority while at the same time not challenging it. - HC

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