Held - It held that there is need to restrict denial of ITC only to the selling dealers who have failed to deposit the tax collected by them, and not punish bona fide purchasing dealers. It reasoned that a purchasing dealer cannot be asked to do the impossible i.e. to identify a selling dealer, who will not deposit with the Government, a tax collected by him from purchasing dealers, and avoid transacting with such .....

Held - In the present case, the conditions are that the GSTR-2 Form should reflect the payment of tax/invoice, which may or may not have been paid or correctly uploaded. Merely because of this, the ITC benefit to a bona fide buyer cannot be avoided as that would be against the object and purpose of the Act itself.

In our estimation, the restriction is quite iniquitous because an.....

Held - Section 9(1) of DVAT Act permits ITC to a registered dealer in respect of turnover of purchases occurring during the tax period where the purchase arises in the course of his activities as a dealer and the goods are to be used by him directly or indirectly for the purpose of making sales which are liable to tax under Section 7 of the DVAT Act. Subsection (2) of Section 9 sets out the conditions under which s.....

Held - In the facts of the case we are not inclined to apply the decision in case of Suncraft Energy Pvt. Ltd.(supra) of Calcutta High Court which is followed in Lokenath Construction Pvt Ltd. (supra) as the facts before the Hon’ble Calcutta High Court was that there was difference between GSTR-2A and GSTR-3B which was made the basis of disallowance of input tax credit and further Revenue in the said case fai.....

Held: The argument of the petitioner that there has no case made out for invoking extended period of limitation under Section 74 of the respective GST enactments cannot be countenanced as Input Tax Credit, that was availed, was provisional. The law is settled on this aspect.

In fact, the Hon'ble Supreme Court.....

Held: It is a matter of common knowledge that under the provision of the GST Act, the purchaser cannot compel the selling dealer to deposit the amount of tax realized from the petitioner with the government treasury.

Further, the purchasing dealer can also not compel the selling dealer to file the return within stipulated time and dep.....