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Tagged as: #ITCDenial #GSTJudgment #HimachalPradeshHC #GSTIndia #TaxLaw #InputTaxCredit #CGSTAct #GSTUpdates #BusinessCompliance #IndirectTax

ITC Cannot Be Denied Solely Due to Retrospective Cancellation of Supplier’s GSTIN

Background In Himalaya Communication Pvt. Ltd. v. Union of India & Ors., the Himachal Pradesh High Court clarified that Input Tax Credit (ITC) cannot be denied merely because the supplier’s…

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