Malaya Rub-Tech Industries Vs Union of India
Date: February 9, 2026
Subject Matter
Bona Fide Purchasers Cannot Be Denied ITC for Seller's Failure to Deposit Tax
Summary
The High Court has allowed the Writ Petition and set aside the order dated 17.02.2022, holding that a bona fide purchasing dealer cannot be denied Input Tax Credit (ITC) for the selling dealer's failure to deposit collected tax, especially when the t…
FULL TEXT OF THE JUDGMENT/ORDER OF TRIPURA HIGH COURT Petitioner is a partnership firm carrying on business of rubber in various parts of the country including the State of Tripura. It was registered under the CGST Act, 2017 and also under the SGST Act, 2017. 2. For the purpose of carrying on its business, it had to purchase certain materials which are used in furtherance of manufacturing of finis…