Orissa HC revokes GST Registration Cancellation on failure of Dept. to prove purchasing dealer deliberately availed of ITC knowing that selling dealer was not in existence [Read Order]

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The Orissa High Court revoked the GST Registration Cancellation on the failure of the Department to prove the purchasing dealer deliberately availed of Input Tax Credit (ITC) knowing that the selling dealer was not in existence. The Petitioner is carrying on the business of manufacturing and trade of Poly Vinyl Chloride (PVC) pipes, high-density polyethylene […]
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