Select Few Judgments on ITC where the supplier has not deposited the tax.

➡️Where input tax credit was denied on ground that suppliers were non-existent but petitioners argued that transactions were genuine, Authorities should consider the petitioner's entitlement to ITC afresh.
Calcutta High Court in LGW Industries (13-Dec-2021)

➡️Where supplier deposited GST in wrong GSTIN instant of assessee's GSTIN but admitted that payment for purchase value including GST was received from assessee, assessee was entitled to get return of GST paid under protest
Madhya Pradesh High Court Agrawal & Brothers (13-Jun-20223)

➡️Where petitioner had established that goods were exported and invoices, in respect of which ITC was claimed, were raised by registered dealer and petitioner had paid invoices which included taxes, refund of unutilized ITC could not be denied.
Delhi High Court in Balaji Exim vs Commissioner, CGST (10-Mar-2023)