GST – Allahabad High Court: Input tax credit cannot be denied only due to the reason that registration of supplier was cancelled without ascertaining the date of cancellation – As per Sections 16 and 74 of, it is clear that the Legislature has provided the benefit of input tax credit to those assessee who had supplied goods or services and are registered dealers – Matter remanded back [Order attached]

10-Dec-2022 14:46:22