Calcutta HC says GST Registration Cannot Be Suspended on Unadjudicated ITC Mismatch

Termico Engineers challenged suspension of its GST registration following an alleged ITC mismatch of approximately ₹8.04 crore. The Calcutta High Court found that the taxpayer had furnished details of the suppliers and held that the cancellation proceedings could not proceed on an unascertained allegation of inadmissible ITC; the cancellation notice was quashed and the Department was directed to adjudicate the underlying Section 61 proceedings after hearing the taxpayer.