High Court of Gauhati16 July 2026

Advance Engineering Farms and Equipments v. State of Assam

For assessee

The ruling in brief

Where bona fide purchaser paid GST to registered seller and held valid tax invoice, denial of input tax credit solely due to seller’s failure to file returns or pay tax was not lawful, remedy lay against defaulting seller and not purchaser, thus treating ITC as excess and raising rectification demand was set aside

Provisions considered

Section 16, read with section 39, of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017 - Rule 36, read with rule 37A, of Central Goods and Services Tax Rules, 2017/Assam Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

GSTAT Lucknow28 Sept 2026

For assessee

Satyendra Singh v. L and T Technology Services Ltd

Where assessee availed ITC on supplies from a vendor whose GST registration was retrospectively cancelled and limited ITC was allowed by appellate authority based on specific invoice entries and subsequent portal amendments, since no evidence established that supplies were not received or invoices were fictitious, thus in absence of legal or factual infirmity appeal against first appellate order was to be dismissed

CGST S.16

Kerala High Court17 Sept 2026

For assessee

PBS Traders v. Assistant State Tax Officer

Where petitioner filed returns for months September 2018 to March 2019 within extended deadline permitted by Section 16(5), denial of Input Tax Credit solely on ground of limitation under Section 16(4) was unsustainable, and petitioner remained entitled to ITC subject to fulfilling other conditions, as interest liability for belated payment was not contested in proceedings

Delhi High Court17 Sept 2026

For revenue

Jain Cement Udyog v. Union of India

Where assessee availed ITC on purchases from suppliers whose registrations were cancelled prior to invoice dates and ITC was denied due to suppliers’ non- payment of tax, challenge to Section 16(2)(c) as violative of Articles 14 and 19(1)(g) failed, since Supreme Court upheld validity of provision which only requires recipient to establish deposit of tax by supplier; petitioner relegated to appellate remedy

Advance Engineering Farms and Equipments v. State of Assam

The ruling in brief

Provisions considered

Advance Engineering Farms and Equipments v. State of Assam

The ruling in brief

Provisions considered

Read the full analysis

Satyendra Singh v. L and T Technology Services Ltd

PBS Traders v. Assistant State Tax Officer

Jain Cement Udyog v. Union of India

Read the full analysis