Roshan Sharma Vs Deputy Commissioner of Revenue
Date: November 9, 2025
Court: Supreme Court
Type: Special Leave to Appeal
Judge(s)/Member(s): J.B. PARDIWALA, K.V. VISWANATHAN
Subject Matter
Notice Issued on ITC Denial Over Seller's Cancelled Registration
Summary
The Supreme Court has issued notice in a petition challenging a High Court order that denied relief, directing the petitioner to pursue an alternative remedy. The core legal issue before the Apex Court is whether Input Tax Credit (ITC) can be denied…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Heard Mr. Vinay Shraff, the learned counsel appearing for the petitioner. 2. Prima facie it appears that the High Court declined to grant any relief to the petitioner herein on the ground that the petitioner has an alternative efficacious remedy of going before the Commissioner, GST. 3. The principal argument of the learned counsel is that ITC cannot b…