CASE LAW
| Particulars | Oneliner |
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2023(06)LCX0015 CALCUTTA HIGH COURT GARGO TRADERS |
Recipient’s ITC cannot be denied in case of Non-existent Supplier or Retrospective GST Registration Cancellation |
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Calcutta High Court Suncraft Energy Private Limited |
ITC cannot be denied without conducting any enquiry on the supplier and without effecting any recovery. |