The Tribunal held that where the supplier's cancelled registration was subsequently restored and the buyer produced comprehensive documentary evidence, the Revenue failed to establish grounds for interference.
The GSTAT Agra Bench has dismissed the Revenue's appeal against M/s Safecon Lifesciences Pvt. Ltd., upholding the First Appellate Authority's order that allowed ITC of ₹3,83,400 availed on purchases from M/s Neon Pharma Chem — a supplier whose registration had been cancelled on the basis of an investigation but was subsequently restored by its jurisdictional authority. [Ashok Kumar Singh v. M/s Safecon Lifesciences Private Limited]
Members Ajeet Singh (Judicial) and Vivek Kumar (Technical) observed that the taxpayer had produced purchase orders, tax invoices, e-way bills, payment records, entries in the books of account and stock register, consignment documents, and vehicle particulars. The supplier had also filed its GSTR-1 and GSTR-3B returns and deposited tax for the relevant periods.
Critically, the Tribunal noted that the revocation of the supplier's registration automatically nullifies any allegation that the supplier is bogus or non-existent. The Revenue had not controverted the fact of such restoration.
On the natural justice issue, the Tribunal found that the First Appellate Authority had forwarded the taxpayer's additional evidence to the adjudicating authority and obtained a report before passing its order — refuting the Revenue's claim of being denied an opportunity to examine the evidence.
2026-juristway.com-3035-GSTAT(Agra)-GST | GSTAT Agra | APL/24/AGR/2026 | 16.10.2026
