Tag Archives: Clear Secured Service (P.) Ltd.

Reversal of Input Tax Credit Solely Due to Retrospective Cancellation of Supplier’s Registration Without Document Evaluation Is Invalid

By | August 1, 2026
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Reversal of Input Tax Credit Solely Due to Retrospective Cancellation of Supplier’s Registration Without Document Evaluation Is Invalid Issue Whether the reversal of Input Tax Credit (ITC) under Section 73 can be confirmed solely on the ground of retrospective cancellation of the supplier’s registration, without considering the documentary evidence submitted by the purchaser and after… Read More »

Confirmation of ITC Reversal Solely Due to Subsequent Supplier Cancellation Without Examining Furnished Documents Is Invalid

By | July 30, 2026
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Confirmation of ITC Reversal Solely Due to Subsequent Supplier Cancellation Without Examining Furnished Documents Is Invalid Confirmation of ITC Reversal Solely Due to Subsequent Supplier Cancellation Without Examining Furnished Documents Is Invalid Issue Whether an adjudication order confirming the reversal of Input Tax Credit (ITC) solely because the supplier’s registration was subsequently cancelled is sustainable… Read More »