Commissioner Trade And Tax Delhi Vs Shanti Kiran India (P) Ltd. (Supreme Court of India)
Date: October 8, 2025
Court: Supreme Court
Type: Civil Appeal
Subject Matter
ITC Cannot Be Denied for Seller’s Non-Payment of VAT: Supreme Court
Summary
Supreme Court ruled that ITC cannot be denied to bona fide purchasers when sellers fail to deposit VAT. The decision upholds Delhi HC’s view protecting good-faith taxpayers. Reiterating the On Quest Merchandising precedent, SC held that ITC cannot be…