Delhi High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
Delhi High Court
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
Gauhati High Court
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
Gauhati High Court
Where assessee bona fide purchased goods from registered suppliers, paid GST via banking channels, filed required GST returns, and availed ITC, denial of ITC solely due to supplier’s non-payment of tax was unjustified and revenue’s remedy lay against defaulting supplier, with liberty to act only if there was material indicating collusion or lack of bona fides by assessee