Case LawSpecial Leave to Appeal (C) No(s).27827-27828/2023
Assistant Commissioner, State Tax Vs Suncraft Energy Private Limited
- Court:
- Supreme Court
- Date:
- December 13, 2023
- Type:
- Special Leave to Appeal
- Members:
- B.V. NAGARATHNA, UJJAL BHUYAN
Subject
ITC can't be denied automatically for non-payment of taxes by the supplier
Input Tax Credit
Summary
The case involved M/s. Suncraft Energy Private Limited ("the Respondent") and the Revenue Department ("the Petitioner"), regarding the reversal of excess input tax credit availed in Form GSTR-3B as compared to Form GSTR-2A. The Re…
Judgement
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER We have heard learned senior counsel appearing for the petitioners. Having regard to the facts and circumstances of this case(s) and the extent of demand being on the lower side, we are not inclined to interfere in these matters in exercise of our powers under Article 136 of the Constitution of India. The Special Leave Petitions are dismissed, a…