LGW Industries Ltd. & Others v. Union of India & Others
Calcutta High Court
ANAYLITICAL VIDEO:
INTRODUCTION
The case of LGW Industries Ltd. & Others v. Union of India & Others is a landmark judgment of the Calcutta High Court dealing with the denial of Input Tax Credit (ITC) where the suppliers’ GST registrations were cancelled retrospectively. The judgment is significant for safeguarding the rights of bona fide purchasing dealers who have complied with the statutory requirements under the GST law.
The petitioners, M/s LGW Industries Ltd. and other registered taxpayers, purchased goods from suppliers who were duly registered under the GST regime at the time of the transactions. The purchases were supported by:
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