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ITC Cannot Be Denied for Supplier’s GST Default Without Fraud Finding: Tripura HC

SEO Expert February 27, 2026

Tripura HC held ITC cannot be denied under Section 16(2)(c) if buyer is bona fide and no fraud is alleged under Section 73 proceedings. Court ruled GST ITC cannot be denied to genuine purchasers merely due to supplier’s tax default absent fraud or collusion.

The post ITC Cannot Be Denied for Supplier’s GST Default Without Fraud Finding: Tripura HC appeared first on TaxGuru.

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