SC Ruling: ITC Cannot Be Denied When Seller's Registration Is Cancelled After Sale

CA.Sangam Aggarwal , Last updated: 07 November 2025  
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Introduction On 9 October 2025, the Supreme Court of India, in "Commissioner of Trade and Tax, Delhi v. M/s Shanti Kiran India (P) Ltd. (2025-TIOL-77-SC-VAT)", delivered a landmark pronouncement reaffirming a core principle of fiscal fairness under the Delhi Value Added Tax Act, 2004 (DVAT Act). Th

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CA.Sangam Aggarwal
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Category GST   Report

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