High Court of Gauhati5 June 2026

Metal Syndicate v. Union of India

For assessee

WP(C) NO. 2960 OF 2026

The ruling in brief

Where assessee bona fide purchased goods from registered suppliers, paid GST via banking channels, filed required GST returns, and availed ITC, denial of ITC solely due to supplier’s non-payment of tax was unjustified and revenue’s remedy lay against defaulting supplier, with liberty to act only if there was material indicating collusion or lack of bona fides by assessee

Provisions considered

Section 16 of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017 - Rule 37A of Central Goods and Services Tax Rules, 2017/Assam Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

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Where assessee availed ITC on purchases from suppliers whose registrations were cancelled prior to invoice dates and ITC was denied due to suppliers’ non- payment of tax, challenge to Section 16(2)(c) as violative of Articles 14 and 19(1)(g) failed, since Supreme Court upheld validity of provision which only requires recipient to establish deposit of tax by supplier; petitioner relegated to appellate remedy

Metal Syndicate v. Union of India

The ruling in brief

Provisions considered

Metal Syndicate v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Satyendra Singh v. L and T Technology Services Ltd

PBS Traders v. Assistant State Tax Officer

Jain Cement Udyog v. Union of India

Read the full analysis