Input tax credit - A registered person is not entitled to credit ...
GST
August 11, 2023
Input tax credit - A registered person is not entitled to credit of input tax in respect of any supply of goods or services of both if tax is not paid to the Government. The registration of the second respondent has been cancelled on 31.10.2018 before three invoices dated 23.11.2018 were raised. Thus, it is clear that the second respondent could not have paid the tax to the ex-chequer. - ITC cannot be allowed - HC
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