M/s Gargo Traders v. The Joint Commissioner, State Tax, West Bengal & Others

INTRODUCTION

The case concerns the denial of Input Tax Credit (ITC) to the petitioner on the ground that the GST registration of its supplier had been cancelled retrospectively.

The petitioner had purchased goods during FY 2018-19 from a supplier who was a registered taxable person at the relevant time. The purchases were supported by tax invoices, debit notes, e-Way Bills, transport documents, bank payment records and other statutory documents. The supplier’s GST registration was cancelled only subsequently with retrospective effect.