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ITC to bona fide purchasers cannot be denied if selling dealer fails to deposit tax
Case Law Details
- Case Name
- National Plasto Moulding Vs State of Assam And 3 Ors. (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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National Plasto Moulding Vs State of Assam And 3 Ors. (Gauhati High Court)
In the case of National Plasto Moulding Vs. State of Assam & Ors. at the Gauhati High Court, the court addressed the issue of whether purchasing dealers can be denied Input Tax Credit (ITC) if the selling dealer fails to deposit the collected tax. The court referenced the Delhi High Court’s decision in On Quest Merchandising India Private Limited Vs. Government of NCT of Delhi, which held that bona fide purchasing dealers should not be penalized for the selling dealer’s failure to remit ...
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