GSTAT says GST ITC can't be denied over supplier label alone
In short
GSTAT said a business should not lose GST input tax credit just because a supplier was once called bogus.
The buyer must still show real purchase, movement, and receipt of goods with records. The source does not name the case parties or say how much tax was involved.
What the reporting says
GSTAT said GST input tax credit cannot be denied merely because a supplier was once labelled bogus when the buyer proves the purchase, movement, and receipt of goods. The publisher summary says supporting records established the transaction on the recipient’s side, which is why the ITC claim was accepted. The ruling affects tax treatment for such claims, but the available reporting does not name the parties or the tax period.
Why it matters
The reported GSTAT order accepted input tax credit where the recipient proved actual purchase and movement of goods, despite an earlier allegation against the supplier. This matters for businesses claiming GST ITC because it emphasizes evidence from the buyer’s records rather than a supplier label alone. The reporting does not identify the taxpayer, the supplier, or the tax amount.