No denial of ITC merely because supplier failed to file returns & pay taxes

Subhash Singh Vs Deputy Commissioner (Uttarakhand High Court) The Hon’ble Uttarakhand High Court in Subhash Singh v. Deputy Commissioner, SGST [Special Appeal No. 100 of 2024 dated May 03, 2024] has modified the assessment order passed earlier against the purchasing dealer on condition of depositing 10% of the amount demanded and further observed that proceedings under Section 74 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) should not ideally be instituted against the purchasing dealer for availing the benefit of ITC since the same has not been availed in a fraudulent...