Can GST ITC Be Denied Merely Because Supplier’s Registration Was Cancelled

Brief summary of the case

Court: Calcutta High Court
Number: WPA 15138 of 2025
Petitioner: M/s. Jyoti Tar Products Private Limited & Anr
Respondent: The Deputy Commissioner, State Tax, Shibpur Charge, WBGST & Ors
Date of decision: 27.02.2026
Judges: Honourable Om Narayan Rai, J.

Download M/s. Jyoti Tar Products Private Limited & Anr Vs The Deputy Commissioner, State Tax, Shibpur Charge, WBGST & Ors