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<\/i> GST <\/a> Supreme Court Relief: Buyer Not Liable for Sellerâ€™s Default on ITC <\/h1> <\/div>
The Supreme Court has clarified that a genuine buyer cannot be denied Input Tax Credit (ITC) merely because the seller failed to deposit tax. In the case of Commissioner Trade & Tax Delhi vs. Shanti Kiran India Pvt. Ltd., the Court emphasized that if purchases are genuine, invoices valid, and payments made through banks, ITC should not be denied. This ruling strengthens taxpayer rights and prevents innocent buyers from being penalized for the sellerâ€™s default. <\/p>
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<\/div> Krishna Gopal Varshney <\/a>
An editor at Myitronline<\/p> <\/div>

Nov 10, 2025<\/li>
5 min read<\/li>
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The Supreme Court has clarified that a genuine buyer cannot be denied Input Tax Credit (ITC) merely because the seller failed to deposit tax. In the case of Commissioner Trade & Tax Delhi vs. Shanti Kiran India Pvt. Ltd., the Court emphasized that if purchases are genuine, invoices valid, and payments made through banks, ITC should not be denied. This ruling strengthens taxpayer rights and prevents innocent buyers from being penalized for the sellerâ€™s default.

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Krishna Gopal Varshney <\/a><\/h4> An editor at Myitronlinenews<\/small> <\/div> View Articles<\/a> <\/div>
Krishna Gopal Varshney, Founder & CEO of Myitronline Global Services Private Limited at Delhi. A dedicated and tireless Expert Service Provider for the clients seeking tax filing assistance and all other essential requirements associated with Business\/Professional establishment. Connect to us and let us give the Best Support to make you a Success. Visit our website for latest Business News and IT Updates. <\/p> <\/div> <\/div>

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