The ruling in brief
Where scrap battery trader purchased goods from registered suppliers, paid price plus GST via bank and claimed ITC with proper invoices and returns, ITC could not be denied solely due to supplier's non-payment of GST in absence of wrongdoing or collusion by purchaser, remedy for non-payment by supplier lay against supplier, not purchasing dealer
Provisions considered
Section 16, read with sections 50, 74 and 122, of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017