The Allahabad High Court has ruled that a purchaser cannot be denied the benefit of Input Tax Credit (ITC) or refund claims solely on the ground that the supplier’s registration was cancelled subsequently, provided the supplier was validly registered at the time of the transaction. Justice Piyush Agrawal allowed the writ petition filed by Adboulevard
Subsequent Cancellation of Supplier’s Registration Cannot Be Ground to Deny ITC Refund to Bona Fide Purchaser: Allahabad High Court
