TMI Blog2023 (8) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00/- to the second respondent by including the GST payable of Rs. 4,14,000/- on three invoices. It is therefore submitted that since the petitioner has paid the tax due on these three invoices dated 23.11.2018 to the second respondent, the petitioner cannot be asked to pay IGST. 3. The learned counsel for the first respondent submits that the petitioner is not entitled for the relief in view of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 petitioner is however entitled to recover the amount from the suppliers in the manner kn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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