The Supreme Court held that ITC cannot be denied to a bona fide purchasing dealer merely because the selling dealer failed to deposit tax with the Government. Recovery action must be taken against the defaulting seller, not the innocent purchaser.

by | Feb 23, 2026 | GST, Input Tax Credits, Judgements

Commissioner, Trade & Tax, Delhi vs. Shanti Kiran India (P) Ltd. (Civil Appeal Nos. 2042–2047 of 2015 Supreme Court of India) 1. Brief Facts The Respondent-Assessee, Shanti Kiran India (P) Ltd., was a registered dealer under the Delhi Value Added Tax Act, 2004....
All the relevant documents including the certificate issues by Chartered Accountant, is required to be considered by the department before disallowing the claim of Input tax credit

All the relevant documents including the certificate issues by Chartered Accountant, is required to be considered by the department before disallowing the claim of Input tax credit

by | Feb 16, 2024 | GST, Input Tax Credits, Judgements

Case: Ingram Micro India (P.) Ltd. v. State Tax Officer [Writ Petition No. 594 of 2024 dated January 12, 2024]The Hon’ble Madras High Court’s noted that the assessing authority has clearly not applied its mind before drawing the conclusions and directed the assessing...