Denial of Input Tax Credit to bona fide purchaser overturned; ITC of Rs.22.09 lakh restored after finding no fraud

Denial of Input Tax Credit to bona fide purchaser overturned; ITC of Rs.22.09 lakh restored after finding no fraudCase-LawsGSTDenial of input tax credit (ITC) was considered where no finding of collusion, fraud, or mala fide conduct existed; the authority

Denial of Input Tax Credit to bona fide purchaser overturned; ITC of Rs.22.09 lakh restored after finding no fraud
Case-Laws
GST
Denial of input tax credit (ITC) was considered where no finding of collusion, fraud, or mala fide conduct existed; the authority invoked non fraud procedure, indicating the transaction was bona fide, so depriving the purchaser of ITC would be arbitrary under Article 14. The court distinguished assessment under non fraud and fraud processes and applied the rat

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