Delhi HC on DVAT: ITC Can’t Be Denied for Seller’s Default

Table of Contents▸ Mahan Polymers Vs Commissioner of Vat & Anr (Delhi High Court) Violation of Article 14 Reading Down the Provision Advertisement Mahan Polymers Vs Commissioner of Vat & Anr (Delhi High Court) Delhi High Court, in a significant ruling in the case of Mahan Polymers vs. Commissioner of VAT & Anr, has held that Input Tax Credit (ITC) cannot be denied to a bona fide purchasing dealer if their selling dealer fails to deposit the collected tax with the government. The court found that Section 9(2)(g) of the Delhi Value Added Tax (DVAT) Act, 2004, which allowe...