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On Quest Merchandising India Pvt. Ltd. v. Government of NCT of Delhi

Delhi High Court | On Quest Merchandising India Pvt. Ltd. v. Government of NCT of Delhi

Introduction

The Delhi High Court delivered a landmark judgment on the entitlement of Input Tax Credit (ITC) in cases where the purchasing dealer has acted bona fide but the selling dealer has failed to deposit the tax collected from the purchaser with the Government.

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