https://www.taxtmi.com/caselaws?id=795452 Input tax credit cannot be denied to a bona fide purchasing dealer solely because the registered supplier failed to file GST returns or deposit tax after receiving it. Where the purchaser holds a valid tax invoice and has paid the tax to the supplier, the supplier's admitted default does not justify disallowance of credit under the stated conditions of the Assam GST law. Recovery action should instead be taken against the defaulting supplier. Consequently, denial of credit and the related GST demand against the purchaser were described as unsustainable. en-us Thu, 16 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795452 Input tax credit cannot be denied to a bona fide purchasing dealer solely because the registered supplier failed to file GST returns or deposit tax after receiving it. Where the purchaser holds a valid tax invoice and has paid the tax to the supplier, the supplier's admitted default does not justify disallowance of credit under the stated conditions of the Assam GST law. Recovery action should instead be taken against the defaulting supplier. Consequently, denial of credit and the related GST demand against the purchaser were described as unsustainable. Case-Laws GST Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795452