Case LawWP(C)/2933/2026
Narayan Enterprise And Anr. Vs Union of India And 2 Ors
- Court:
- High Court
- Bench:
- Gauhati
- Date:
- June 3, 2026
- Type:
- Writ Petition
- Members:
- KARDAK ETE
Subject
Bona Fide Purchasing Dealer Cannot Be Denied ITC for Selling Dealer's Failure to Deposit Tax
Input Tax Credit
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…
Judgement
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…