Allahabad, June 7 -- The Allahabad High Court delivered a significant judgment on May 30, 2025, in the case of M/s R.T. Infotech versus State Tax Authorities, establishing that purchasers cannot be held responsible for their suppliers' GST filing defaults.

This landmark ruling provides crucial relief under Section 16(2)(c) of the Central Goods and Services Tax Act.

The court determined that Input Tax Credit should be allowed even when suppliers fail to meet their GST obligations.

The judgment specifically addressed situations where buyers have fulfilled their payment obligations through legitimate banking channels, holding that such compliance should not be undermined by suppliers' subsequent defaults in tax filing procedures.

Under t...