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2024 (4) TMI 411 - HC - GSTDisallowance of input tax credit received from the ISD - petitioner not file GSTR Form-6 - provisions of sub-section (7) of Section 140 of CGST Act - HELD THAT:- As per the Rule 36 of the CGST Rules, the petitioner has received the invoice of distribution of the input tax credit of its ISD and therefore the petitioner is entitled to such input tax credit. Considering the submissions, issue Notice returnable on 1st May, 2024. In the meanwhile, no coercive action shall be taken by the respondent authority during the pendency of this petition. Direct service is permitted through e-mail.
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