Advance Engineering Farms And Equipments Vs State of Assam And 3 Ors
Date: July 15, 2026
Subject Matter
ITC Denial to Purchasing Dealer for Selling Dealer's Non-Filing of Returns Set Aside
Summary
The High Court has set aside the demand of Input Tax Credit (ITC) from the petitioner, a bona fide purchasing dealer. This decision is based on the principle that ITC cannot be denied to a purchasing dealer who made genuine purchases and payments, ev…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Ms. Z. Z. Zia, the learned counsel appearing on behalf of the Petitioner and Mr. B. Gogoi, the learned Additional Advocate General appearing on behalf of the Finance and Taxation Department. I have also heard Mr. D. Gogoi, the learned counsel appearing on behalf of the Respondent No.4. 2. The issue involved in the instant proceedings appe…