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Why Section 76 of GST Law Protects Bona Fide Purchasers from ITC Denial

SEO Expert May 14, 2026

The article argues that Section 76 of the CGST Act provides a complete recovery mechanism against defaulting suppliers, making ITC denial to genuine purchasers legally unsustainable. It analyses constitutional principles, High Court rulings and statutory safeguards under GST law.

The post Why Section 76 of GST Law Protects Bona Fide Purchasers from ITC Denial appeared first on TaxGuru.

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Previous: E-Invoicing under GST: Applicability, Legal Framework & Exemptions – A review
Next: GSTAT Holds Builder Guilty of Profiteering for Failing to Pass Full ITC Benefit to Homebuyers

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