Case LawWP(C)/2960/2026
Metal Syndicate And Other Vs Union of India And Others
- Court:
- High Court
- Bench:
- Gauhati
- Date:
- June 4, 2026
- Type:
- Writ Petition
- Members:
- KARDAK ETE
Subject
Input Tax Credit Cannot Be Denied to Bona Fide Purchaser for Seller's Failure to Deposit Tax
Input Tax Credit
Summary
The High Court has set aside the demand of GST, interest, and penalty imposed on the petitioner. The Court affirmed that Input Tax Credit (ITC) cannot be denied to a bona fide purchasing dealer solely because the selling dealer failed to deposit the…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Ms. S. Sarkar, learned counsel for the petitioners. Also heard Ms. A. Sarma, learned counsel appearing on behalf of Mr. B. Chakraborty, learned Central Government Counsel for respondent No. 1, and Dr. B. N. Gogoi, learned Standing Counsel, CGST, for respondent Nos. 2 & 3. 2. Challenge made in the present writ petition is to the Order-…