In case of Solvi Enterprises Vs Additional Commissioner (GST) honourable Allahabad High Court made a judgement that the assessee cannot be held liable for the subsequent cancellation of the selling dealer’s registration, as all transactions were duly reflected in Form GSTR-2A at the time of claiming ITC. Consequently, the demand order issued under Section 74 of the CGST Act, 2017, has been set aside.
ITC post cancellation of registration
Pushkar Mer 