Blocking the Input Tax Credit (ITC) - Scope of Section 16(2) ...

Court Rules Against Blocking ITC for Non-Payment within 180 Days under CGST Act Section 16(2) and Rule 37.

December 15, 2022

Case Laws GST HC

Blocking the Input Tax Credit (ITC) - Scope of Section 16(2) read with Rule 37 - Non payment of consideration within 180 days u/s 16(2)(d) of CGST Act - The respondents have completely misdirected themselves in proceeding on the basis that unless a taxpayer pays the supplier, he is ineligible to avail of the ITC lying to his credit in the ECL. - The action of the respondents to continue blocking the ITC available in the ECR of the petitioner for such extended period is without the authority of law. - HC

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Blocking the Input Tax Credit (ITC) - Scope of Section 16(2) ...

Court Rules Against Blocking ITC for Non-Payment within 180 Days under CGST Act Section 16(2) and Rule 37.

December 15, 2022

Case Laws GST HC

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