CASE LAW
|
Authority |
One liner |
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2025(04)LCX0681 Gujarat High Court Grasim Industries Limited |
Clerical GSTIN errors, once rectified and verified, cannot justify ITC denial or GST demand; such demands are liable to be quashed |
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2025(09)LCX0260 Allahabad High Court Singhal Iron Traders |
Bona fide buyer’s ITC survives—later cancellation of the supplier’s registration can’t undo compliant transactions. |