Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Gauhati High Court
Where purchaser trading in scrap batteries bought goods from registered suppliers, paid GST through banking channels, filed GST returns, and availed input tax credit, denial of ITC solely on ground of supplier's default in depositing tax was unjustified in absence of collusion or lack of bona fides, and remedy lay against defaulting supplier, thus impugned orders were set aside
Gauhati High Court
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