https://www.taxtmi.com/caselaws?id=447055 Whether ITC can be denied under s.16(2) CGST/WBGST Act where the supplier allegedly failed to remit GST was the dominant issue. The HC had held that, in such cases, GST authorities should first proceed against the defaulting supplier and initiate action against the recipient only in exceptional circumstances consistent with CBIC's clarification; accordingly, it allowed the recipient's writ. The SC, noting the case-specific facts and the relatively low quantum of demand, declined to exercise discretionary jurisdiction under Art. 136 and dismissed the Revenue's SLP, leaving the HC's directions undisturbed. en-us Thu, 14 Dec 2023 00:00:00 +0530 Tue, 23 Dec 2025 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447055 Whether ITC can be denied under s.16(2) CGST/WBGST Act where the supplier allegedly failed to remit GST was the dominant issue. The HC had held that, in such cases, GST authorities should first proceed against the defaulting supplier and initiate action against the recipient only in exceptional circumstances consistent with CBIC's clarification; accordingly, it allowed the recipient's writ. The SC, noting the case-specific facts and the relatively low quantum of demand, declined to exercise discretionary jurisdiction under Art. 136 and dismissed the Revenue's SLP, leaving the HC's directions undisturbed. Case-Laws GST Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447055