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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Secretary NIRC of ICAI (2022-23), Regional Council Member (2022-25), FCA, LLB, DISA, B. Com(H). CA by profession and social worker by heart. I like to debate on social issue. I love to travel and to watch movie recently i watch 12th Fail movie and it is classical movie. I believe in spreading the smile. Help student ... Read more

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

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