2026 (7) TMI 1839

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..... Uchit Sheth, Adv., Ms. Uchit Sheth, Adv., Mr. Malak Manish Bhatt, AOR, Ms. Sukanya Joshi, Adv., Ms. Somya Saxena, Adv., Ms. Chhavi Tokas, Adv. For the Respondent(s): None. ORDER 1. Though we are informed that a special leave petition has been entertained in relation to the decision of the Tripura High Court in Sahil Enterprises vs. Union of India & Ors. [(2026) 154 GSTR 108 (Tri.)], we ....

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....asing dealer under the Delhi VAT Act in relation to ITC, when the supplier-dealer fails to pay the requisite tax. 3. Further, the High Court of Gujarat has also referred to the provisions of Section 41 of the CGST Act and also Sections 73 and 74 thereof in the context of the purchasing dealer under the CGST regime being entitled to re-avail the reversed ITC after the supplier-dealer is made to ....