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# gstitcdenial

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GST

GST Alert: Supreme Court Intervenes on Crucial ITC Denial Issue

The Supreme Court of India, in the interim order of Roshan Sharma v. Deputy Commissioner of Revenue, State Tax & Anr., has issued notice and stayed the High Court's order, agreeing to consider the validity of Input Tax Credit (ITC) denial solely because of the retrospective cancellation of a supplier's GST registration. The case also centrally addresses the violation of natural justice due to the denial of cross-examination and access to crucial evidence like Fastag data.