Assistant Commissioner, State Tax Vs Suncraft Energy Private Limited
Date: December 13, 2023
Court: Supreme Court
Type: Special Leave to Appeal
Judge(s)/Member(s): B.V. NAGARATHNA, UJJAL BHUYAN
Subject Matter
ITC can't be denied automatically for non-payment of taxes by the supplier
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…
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…