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2023 (8) TMI 573 - MADRAS HIGH COURTInput tax credit - relief u/s 16(2)(c) of the Central Goods and Service Tax Act, 2017 r/w Rule 36(4) - HELD THAT:- 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. Therefore, there cannot be a mandamus to the first respondent contrary to the provisions of the respective GST Act of 2017 and the Rules made thereunder. Therefore, there is no merits in the present writ petition. The writ petition is dismissed.
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