Input Tax Credit of the Purchasing Dealer: When It Can Be Claimed and When It Cannot

E-MAGAZINE: Input Tax Credit of the Purchasing Dealer: When It Can Be Claimed and When It Cannot

This e-magazine is a concise yet comprehensive 23-page professional resource dedicated to one of the most litigated and complex issues under the GST regime—Input Tax Credit of the purchasing dealer. It has been carefully curated for GST practitioners, advocates, chartered accountants, tax consultants, and in-house tax teams who require clarity, precision, and judicial backing while dealing with ITC disputes.

The publication brings together a well-researched compilation of judicial precedents from across India, covering judgments both in favour of and against purchasing dealers. The cases clearly explain the legal principles governing when Input Tax Credit is treated as a statutory right and the circumstances under which such credit can be validly denied. The balanced presentation makes it a reliable reference for both advisory and litigation purposes.

To enhance usability and save valuable research time, each case title in the e-magazine is hyperlinked with the original court order, allowing readers to download and cite the judgment instantly. The publication includes a fully clickable index for seamless navigation and a Find-in-Page search feature that enables users to locate relevant judgments, issues, or legal provisions within seconds, even across a large number of cases.

Designed as a practical, litigation-friendly resource, this e-magazine is particularly useful for drafting replies to show cause notices, preparing appeals and written submissions, advising clients on ITC eligibility and risk exposure, and for quick reference during hearings or consultations. The structured presentation ensures ease of understanding without compromising on legal depth.

This e-magazine is ideal for GST advocates and litigators, chartered and cost accountants, tax consultants, compliance professionals, in-house tax departments, and law students specialising in indirect taxation.

Index

In Favour Of Purchasing Dealers

Supreme Court

1. Supreme Court’s Big Relief on ITC: Buyer Not Liable for Seller’s Default
2. Supreme Court Upholds Businesses’ Right to Rectify Tax Errors, Safeguards Buyers’ Input Tax Credit from Seller’s Mistakes

Gauhati High Court

3. Gauhati HC Reads Down Section 16(2)(aa) of GST Act; Protects Bona Fide Buyers from ITC Denial Due to Supplier Default

Allahabad High Court

4. Purchasing Dealer Can’t Be Denied GST ITC For Selling Dealer’s Default: Allahabad High Court
5. ITC Can’t Be Denied When Supplier Was Registered at Time of Purchase: Allahabad High Court Quashes GST Demand Against Iron Scrap Trader
6. ITC Can’t Be Denied When Supplier Was Registered at Time of Transaction: Allahabad HC
7. Supplier’s Later GST Cancellation Is Irrelevant If The Transaction Is Genuine: Allahabad High Court quashes ITC Denial

Calcutta High Court

8. ITC Can’t Be Denied To Purchaser Due to Supplier’s Insolvency: Calcutta High Court

Against Purchasing Dealers

Supreme Court

9. Invoice Not Enough, Must Prove Goods Moved For ITC: Supreme Court
10. GST Recovery Proceedings Can Be Initiated Against Supplier, Only If Proceedings Initiated Against Purchaser Did Not Materialize: Kerala HC

Allahabad High Court

11. Allahabad HC Denies ITC, Imposes Penalty on Purchaser for Failing to Prove Actual Supply of Goods Beyond Tax Invoice
12. Tax Invoices, E-Way Bills Not Enough To Avail GST ITC: Allahabad High Court