https://www.taxtmi.com/highlights?id=96870 Denial of input tax credit (ITC) was considered where no finding of collusion, fraud, or mala fide conduct existed; the authority invoked non fraud procedure, indicating the transaction was bona fide, so depriving the purchaser of ITC would be arbitrary under Article 14. The court distinguished assessment under non fraud and fraud processes and applied the ratio in Sahil Enterprises to hold the purchaser not liable for the seller's failure to remit collected tax. The impugned order was set aside and ITC of Rs. 22,09,964/- was directed to be allowed forthwith. en-us Fri, 13 Feb 2026 17:02:21 +0530 Fri, 13 Feb 2026 17:02:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96870 Denial of input tax credit (ITC) was considered where no finding of collusion, fraud, or mala fide conduct existed; the authority invoked non fraud procedure, indicating the transaction was bona fide, so depriving the purchaser of ITC would be arbitrary under Article 14. The court distinguished assessment under non fraud and fraud processes and applied the ratio in Sahil Enterprises to hold the purchaser not liable for the seller's failure to remit collected tax. The impugned order was set aside and ITC of Rs. 22,09,964/- was directed to be allowed forthwith. Highlights GST Fri, 13 Feb 2026 17:02:21 +0530 https://www.taxtmi.com/highlights?id=96870