Supplier cancelled back-dated, didn't pay, or called fake? Sort your notice by the law that applies to it, price paying now against fighting, and print

Supplier cancelled back-dated, didn't pay, or called fake? Sort your notice by the law that actually applies after July 2026, price paying now against fighting, and print

v1 — first publication 2026-11-04.

AI tools for chartered accountants

AI tools for chartered accountants

ITC Denial — supplier default or back-dated cancellation

by CA Karan Gupta

Supplier cancelled back-dated, didn't pay, or called fake? Sort your notice by the law that actually applies after July 2026, price paying now against fighting, and print

Last statutory update: 4 Nov 2026 — v1 — first publication 2026-11-04.

Statutory context

CGST Act 2017: s.16(2)(c), s.41(2) proviso and Rule 37A, s.73 / s.74 (FY 2017-18 to 2023-24) and s.74A (from FY 2024-25) penalty slabs, s.50(3) interest, s.107(6) pre-deposit, s.155 burden, s.122(1A), s.17(5)(i). Authorities: Safecon Lifescience (All HC 2025; SLP dismissed 17 Jul 2026), Fathima Traders (Mad HC 2026), Jyoti Tar Products (Cal HC 2026), Bhandari Scrap Traders (SC, 24 Jul 2026, as reported), Maruti Enterprise (Guj HC 2026), Shaurya Alloys (P&H HC, Oct 2026), Ecom Gill Coffee Trading (SC 2023), Sumetco Alloys (Raj HC 2026); Roshan Sharma pending in the SC.

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