Transaction cannot be suspected when GST registration of other end dealer is cancelled with retrospective effect


Last updated: 29 December 2022

Court :
Calcutta High Court

Brief :
The Hon’ble Calcutta High Court in M/s Shraddha Overseas Private Limited & Anr. v. The Assistant Commissioner of State Tax [M.A.T No.1860 of 2022 dated December 16, 2022] set aside the order passed by the Revenue Department cancelling Goods and Services Tax ("GST") Registrations of the assessee on the grounds of suspicion. Held that, the transaction cannot be suspected merely on the grounds that the GSTRegistration of the other-end dealer was cancelled with retrospective effect.

Citation :
M.A.T No.1860 of 2022 dated December 16, 2022

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Bimal Jain
Published in GST
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