{"id":7566,"date":"2026-01-12T18:00:53","date_gmt":"2026-01-12T12:30:53","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=7566"},"modified":"2026-01-12T18:00:53","modified_gmt":"2026-01-12T12:30:53","slug":"itc-cannot-be-denied-to-bona-fide-buyer-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/itc-cannot-be-denied-to-bona-fide-buyer-hc","title":{"rendered":"ITC Cannot Be Denied To Bona Fide Buyer | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000415061\/itc-cannot-be-denied-to-bona-fide-purchaser-despite-suppliers-failure-to-deposit-gst-hc\"><span class=\"TextRun SCXW26220800 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW26220800 BCX0\">Sahil<\/span><span class=\"NormalTextRun SCXW26220800 BCX0\">\u00a0Enterprises vs. Union of India (2026) 38\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW26220800 BCX0\">Centax<\/span><span class=\"NormalTextRun SCXW26220800 BCX0\">\u00a0116 (Tripura)<\/span><\/span><span class=\"EOP SCXW26220800 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>M.S. Ramachandra Rao<\/strong>, CJ. &amp; <strong>S. Datta Purkayastha,<\/strong> J.<\/li>\n<li><strong>S\/Shri Naveen Bindal<\/strong>, <strong>Mukul Singla<\/strong> &amp;\u00a0<strong>Prabal Kumar Ghosh<\/strong>, Advs., for the Petitioner.<\/li>\n<li><strong>S\/Shri Bidyut Majumder<\/strong>, <strong>Biplabendu Roy<\/strong>, <strong>Elembrok Debbarma<\/strong>, Advs. &amp; <strong>Bibhal Nandi Majumder<\/strong>, Sr. Adv., for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner challenged the denial of input tax credit (ITC) on the ground that the supplier had failed to deposit the GST collected from the petitioner with the Government. It was contended that the transaction was bona fide, GST was paid to the supplier, and it was impossible for a purchaser to verify whether the supplier had remitted the tax to the Government. It was argued that denial of ITC in a bona fide transaction was invalid. The matter was accordingly placed before the High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court held that Section 16(2)(c) of the CGST Act, though constitutionally valid, can be applied only where the transaction is not bona fide, collusive, or fraudulent. The Court observed that a bona fide purchaser cannot be burdened with the task of verifying whether the supplier has deposited tax collected. Since the transaction between the petitioner and the supplier was bona fide and not collusive or fraudulent. Therefore, the Court ordered that the ITC to be allowed without delay.<\/p>\n<h2><em>List Of Cases Cited<br \/>\n<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2023)%209%20Centax%20270%20(Pat.)%20%3D%202023%20(77)%20G.S.T.L.%20372%20(Pat.)%20%3D%202023%20SCC%20Online%20Pat%204395&amp;itemType=AP\">Aastha Enterprises v. State of Bihar<\/a> \u2014 (2023) 9 Centax 270 (Pat.) = 2023 (77) G.S.T.L. 372 (Pat.) = 2023 SCC Online Pat 4395 ( para 42) \u2014 Distinguished [Para 48]<\/li>\n<li>B.R. Enterprises v. State of U.P. \u2014 2001 taxmann.com 1845 (SC) \u2014 Referred [Para 25]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2033%20Centax%20389%20(Mad.)%20%3D%202025%20(8)%20TMI%20791%20(Madras)&amp;itemType=AP\">Baby Marine (Eastern) Exports v. Union of India<\/a> \u2014 (2025) 33 Centax 389 (Mad.) = 2025 (8) TMI 791 (Madras) ( para 42) \u2014 Distinguished [Para 48]<\/li>\n<li>Chief Commissioner of Central GST v. Safari Retreats (P.) Ltd. \u2014 [2024] 167 taxmann.com 73 = 2024 90 G.S.T.L. 3 = 2024 106 GST 250 (SC) = (2025) 2 SCC 523 \u2014 Referred [Para 48]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(60)%20G.S.T.L.%20215%20(S.C.)&amp;itemType=AP\">Commissioner of Trade and Tax Delhi v. Arise India Ltd.<\/a> \u2014 2022 (60) G.S.T.L. 215 (S.C.), \u2014 Followed [Para 36]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2035%20Centax%20222%20(S.C.),,&amp;itemType=AP\">Commissioner Trade and Tax Delhi v. Shanti Kiran India (P.) Ltd<\/a>. \u2014 (2025) 35 Centax 222 (S.C.),, \u2014 Followed [Para 43]<\/li>\n<li>CST v. Radhakrishan \u2014 (1979) 118 ITR 534 (SC) \u2014 Referred [Para 26]<\/li>\n<li>Laxmipat Singhania v. CIT \u2014 AIR 1969 SC 501 \u2014 Referred [Para 44]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2019%20Centax%20131%20(Ker.)%20%3D%202024%20(87)%20G.S.T.L.%204%20(Ker.)%20%3D%202023%20SCC%20online%20Ker%2011369%20(&amp;itemType=AP\">M. Trade Links v. Union of India<\/a> \u2014 (2024) 19 Centax 131 (Ker.) = 2024 (87) G.S.T.L. 4 (Ker.) = 2023 SCC online Ker 11369 ( para 42) \u2014 Distinguished [Para 48]<\/li>\n<li>Mahaveer Kumar Jain v. CIT \u2014 [2018] 92 taxmann.com 340 (SC) = [2018] 255 Taxman 161 (SC) \u2014 Referred [Para 44]<\/li>\n<li>MCLEOD Russel India Ltd. v. Union of India \u2014 [2025] 181 taxmann.com 322 (Gauhati) \u2014 Referred [Para 37]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2021%20Centax%20182%20(Gau.)%20%3D%202024%20(89)%20G.S.T.L.%2082%20(Gau.)&amp;itemType=AP\">National Plasto Moulding v. State of Assam<\/a> \u2014 (2024) 21 Centax 182 (Gau.) = 2024 (89) G.S.T.L. 82 (Gau.) \u2014 Referred [Para 36]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(10)%20G.S.T.L.%20182%20(Del.),&amp;itemType=AP\">On Quest Merchandising India (P.) Ltd. v. Government of NCT of Delhi<\/a> \u2014 2018 (10) G.S.T.L. 182 (Del.), \u2014 Followed [Para 34]<\/li>\n<li>Shanti Kiran India (P) Ltd v. Commissioner Trade and Tax \u2014 [STA No. 34 of 2012, dated 4.1.2013], \u2014 Followed [Para 34]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2028%20Centax%20105%20(M.P.)%20%3D%202025%20(97)%20G.S.T.L.%20199%20(M.P.)&amp;itemType=AP\">Shree Krishna Chemicals v. Union of India<\/a> \u2014 (2025) 28 Centax 105 (M.P.) = 2025 (97) G.S.T.L. 199 (M.P.) = 2025 (2) TMI 1006 (M.P) ( para 42) \u2014 Distinguished<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2023)%208%20Centax%20276%20(A.P.)%20%3D%202023%20(76)%20G.S.T.L.%20172%20(A.P.)%20%3D%202023%20SCC%20Online%20AP%201476&amp;itemType=AP\">Thirumalakonda Plywoods v. Asstt. Commissioner<\/a> \u2014 (2023) 8 Centax 276 (A.P.) = 2023 (76) G.S.T.L. 172 (A.P.) = 2023 SCC Online AP 1476 ( para 42) \u2014 Distinguished [Para 48]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Sahil\u00a0Enterprises vs. Union of India (2026) 38\u00a0Centax\u00a0116 (Tripura)\u00a0 Judiciary and&hellip;<\/p>\n","protected":false},"author":16,"featured_media":7580,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-7566","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ITC Cannot Be Denied To Bona Fide Buyer | HC<\/title>\n<meta name=\"description\" content=\"HC rules that ITC cannot be denied to a bona 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