Input Tax Credit - These writ petitions have been filed by the petitioners being aggrieved by the action of the respondent GST concerned denying the benefit of Input Tax Credit (ITC) to the petitioner on purchase of the goods in question from the suppliers on the ground that the registration of the suppliers in question has already been cancelled with retrospective effect covering the transaction period in question. Petitioner has also challenged the impugned orders dated 29th March, 2022 and 30th March, 2022 respectively being Annexure P-10 to the writ petition, under Section 79(1)(c) of the WBGST Act.

Held that :- Considering the submission of the parties and on perusal of records available, these writ petitions are disposed of by setting aside the aforesaid impugned orders and remanding these cases of the petitioners to the respondents officer concerned to consider afresh on the issue of their entitlement of benefit of input tax credit in question by considering the documents which the petitioners intend to rely in support of their claim of genuineness of the transactions in question and the respondent concerned shall also consider as to whether payments on purchase in question along with GST were actually paid or not to the suppliers (RTP) and also to consider as to whether the transactions and purchases were made before or after the cancellation of registration of the suppliers and also to consider as to compliance of statutory obligation by the petitioners in verification of identity of the suppliers (RTP).