Barun Kumar Biswas Vs Union of India and Anr
Date: May 17, 2026
Subject Matter
Input Tax Credit Denial Due to Retrospective Supplier Registration Cancellation Requires Re-adjudication
Summary
The Writ Petition is allowed and the order dated 03.12.2025, which denied Input Tax Credit (ITC), is quashed and set aside . The Court found that the denial of ITC, based on the retrospective cancellation of the supplier's registration, required a pr…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The petitioner in the instant case challenges , inter alia, the legality and validity of the order dated 3.12.2025 passed by the respondent no.2 2. The main grievance of the petitioner is with regard to the denial of eligible Input Tax Credit on valid invoices issued by the supplier M/s. Adrian Infra Services Private Ltd. during the period…