Sri Gurucharan Kangsa Banik(Prop: Sree Guru Metals) Vs Union of India and Anr
Date: June 2, 2026
Subject Matter
Bona Fide Purchasing Dealer Cannot Be Denied ITC for Selling Dealer's Failure to Deposit Tax
Summary
The High Court has set aside the demand of GST, interest, and penalty confirmed against the petitioner. The Court ruled that a bona fide purchasing dealer cannot be penalized if the selling dealer fails to deposit the collected tax with the Governmen…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Ms. N. Hawelia, learned counsel for the petitioner. Also heard Dr. B. N. Gogoi, learned Standing Counsel, GST, for all the respondents. 2. Challenge made in the present writ petition is to the Order-in-Original No. 37/GST/AC/SIL/2023-24 dated 28.03.2024 passed by the Assistant Commissioner, Central Goods and Services Tax & Central Exc…