Narayan Enterprise And Anr. Vs Union of India And 2 Ors
Date: June 3, 2026
Subject Matter
Bona Fide Purchasing Dealer Cannot Be Denied ITC for Selling Dealer's Failure to Deposit Tax
Summary
The High Court allowed the writ petition, setting aside the Order-in-Original and Order-in-Appeal. The Court held that a bona fide purchasing dealer cannot be denied Input Tax Credit (ITC) solely due to the selling dealer's failure to deposit collect…
FULL TEXT OF THE JUDGMENT/ORDER OF GUWAHATI 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. 23/GST/AC/SIL/2023-24 dated 19.02.2024 passed by the Assistant Commissioner, Central Goods and Services Tax & Central Ex…