Supreme Court to decide Denial of ITC Due to Seller's Registration cancelled retrospectively


Last updated: 26 November 2025
Quick Summary
The Supreme Court is reviewing whether Input Tax Credit (ITC) can be denied solely because a seller's GST registration was cancelled retrospectively, even if it was valid at the time of the transaction. The court has issued a notice and stayed a High Court order that denied relief to the petitioner. This case also touches upon the petitioner's right to cross-examine witnesses and access evidence like Fastag data to prove the goods' movement.

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in Jagjit Enterprises (P.) Ltd. v. State of U.P. [Writ Tax No. 1159 of 2025, dated October 17, 2025] quashed an order passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 ("the UPGST Act") without giving any opportunity of personal hearing to the petitioner, following the rationale of the Division bench of the same Court in Mahaveer Trading Company v. Deputy Commissioner, State Tax, Writ Tax No. 303 of 2024 dated March 4, 2024.

Citation :
Writ Tax No. 1159 of 2025, dated October 17, 2025

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Bimal Jain
Published in GST
Views : 694
downloaded 155 times

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