Supreme Court upholds Calcutta HC Verdict granting GST ITC in-spite of GSTR 2A – 3B Mismatch to Purchaser except in Exceptional Cases [Read Judgement]

The Supreme Court, in a major relief to purchasers and dealers, held that Input Tax Credit is not to be denied to Purchaser for fault of Seller except in Exceptional Circumstances.
Supreme Court - SC - Calcutta HC - input tax credit - Mismatch to Purchaser - gst - itc - gstr - TAXSCAN

A Two-Judge Bench of the Supreme Court has upheld the Calcutta High Court judgment, rejecting the department’s appeal against the Calcutta High Court decision in Suncraft Energy Private Limited Case, which had held that Input Tax Credit (ITC) of the purchasing dealer cannot be denied by the department solely based on the supplying dealer’s non-remittance…

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