INTRODUCTION

The case of Suncraft Energy Private Limited v. Assistant Commissioner of State Tax is one of the leading judgments under the GST regime concerning the reversal of Input Tax Credit (ITC) due to mismatch in GSTR-2A and the extent to which a purchasing dealer can be held responsible for the default of its supplier.

The appellant, Suncraft Energy Pvt. Ltd., had purchased goods from registered suppliers during the Financial Year 2017-18 and claimed Input Tax Credit (ITC) on the basis of valid tax invoices under the provisions of the West Bengal Goods and Services Tax Act, 2017.