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ITC cannot be denied to recipient without due investigation of supplier: Calcutta HC
Case Law Details
- Case Name
- Suncraft Energy Private Limited And Another Vs Assistant Commissioner, State Tax (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Suncraft Energy Private Limited And Another Vs Assistant Commissioner, State Tax (Calcutta High Court)
The Calcutta High Court recently delivered a significant ruling in the case of Suncraft Energy Private Limited and Another vs. Assistant Commissioner, State Tax. The court addressed the issue of denial of Input Tax Credit (ITC) to the recipient without conducting a proper investigation of the supplier. The ruling emphasizes the need for a thorough examination of the supplier’s actions before reversing ITC claims.
Background: The dispute centered around the denial of ITC availe...






