https://www.taxtmi.com/caselaws?id=793053 Input tax credit cannot be denied to a bona fide purchasing dealer who bought from a registered supplier, received the goods and paid through banking channels merely because the supplier failed to remit the tax collected. The Department's remedy lies against the defaulting supplier, not against the purchaser, unless material shows the transaction was not bona fide or was entered into in collusion. On that basis, the demand and penalty founded solely on the supplier's default could not be sustained, and the impugned order was set aside and quashed. en-us Wed, 03 Jun 2026 00:00:00 +0530 Mon, 08 Jun 2026 08:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793053 Input tax credit cannot be denied to a bona fide purchasing dealer who bought from a registered supplier, received the goods and paid through banking channels merely because the supplier failed to remit the tax collected. The Department's remedy lies against the defaulting supplier, not against the purchaser, unless material shows the transaction was not bona fide or was entered into in collusion. On that basis, the demand and penalty founded solely on the supplier's default could not be sustained, and the impugned order was set aside and quashed. Case-Laws GST Wed, 03 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793053