INTRODUCTION

The case concerns the denial of Input Tax Credit (ITC) to a registered taxable person on the ground that the GST registration of its supplier was subsequently cancelled with retrospective effect.

The petitioner challenged the appellate order dated 13 April 2022, whereby the Joint Commissioner, State Tax, West Bengal, affirmed the adjudication order denying ITC claimed on purchases made from Global Bitumen for the period 01.04.2018 to 31.03.2019.