Supreme Court upholds Calcutta HC Verdict granting GST ITC to Purchaser except in Exceptional Cases
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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