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GST - Highlights / Catch Notes

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Reversal of ITC - Cancellation of gst registration of supplier - ...

GST

December 8, 2022

Reversal of ITC - Cancellation of gst registration of supplier - finding recorded by the first Appellate Authority is cryptic as it only states in its order that the registration of the supplier was cancelled, but no date of cancellation has been mentioned so as to demonstrate whether transaction took place prior to cancellation or subsequently - order set aside - matter restored back - HC

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