M/s LGW Industries Ltd. & Ors. v. Union of India & Ors. [Calcutta HC] [13-12-2021]

M/s LGW Industries Ltd. & Ors. v. Union of India & Ors. [Calcutta HC] [13-12-2021]

Court  clarified that retrospective cancellation doesn’t automatically strip bona fide purchasers of ITC, provided they transacted with due diligence. The case demarcates innocent buyers from fraudulent suppliers under GST and protects legitimate business interests.

GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263

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