Bona Fide Buyers Not Liable for Seller’s Tax Defaults: Delhi HC

Damson Technologies Pvt. Ltd. Vs Commissioner of Trade & Taxes (Delhi High Court)

Delhi High Court has delivered a significant judgment in Damson Technologies Pvt. Ltd. Vs Commissioner of Trade & Taxes, and a batch of similar cases, overturning default assessment notices for tax, interest, and penalty issued under the Delhi Value Added Tax Act, 2004 (DVAT Act). The core of the ruling addresses the constitutional challenge to Section 9(2)(g) of the DVAT Act, which had allowed authorities to deny Input Tax Credit (ITC) to purchasing dealers if their selling d

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