GST, SC Judgement Dated 09/10/2025 – ITC cannot be denied for non-payment of VAT by Seller 

Case of Commissioner Trade and Tax Delhi vs Shanti Kiran India (P) Ltd, SC  Judgement Dated 9^th October 2025. The apex court ruled that ITC cannot be denied to bona fide purchasers when sellers fail to deposit VAT. It upheld Delhi HC view protecting good faith taxpayers, and that ITC cannot be denied to genuine buyers in absence of evidence of collusion. 

(Link: SC Judgement Dated 09/10/2025)