ITC Cannot Be Denied Merely Due to Supplier’s Failure to Deposit GST: Gauhati HC

Metal Syndicate And Other Vs Union of India And Others (Gauhati High Court) Gauhati High Court Quashes GST Demand Because Bona Fide Purchaser Cannot Be Penalised for Supplier’s Tax Default; Denial of ITC for Supplier’s Non-Payment of Tax Held Unsustainable in Absence of Collusion The Gauhati High Court allowed the writ petition and set aside the orders confirming GST demand, interest, and penalty against the petitioners, holding that the issue was squarely covered by the earlier Division Bench decision in National Plasto Moulding v. State of Assam. The petition challenged the Orde...