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GST - Highlights / Catch Notes

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Denial of Input Tax Credit (ITC) - supplier failed to pay the ...

GST

August 23, 2023

Denial of Input Tax Credit (ITC) - supplier failed to pay the amount of GST to the government - It is clear that the literal nomenclature and the statutory language, mandates that there should be credit available in the credit ledger of the purchaser to claim Input Tax and otherwise the claim would be frustrated. - Credit cannot be allowed to the petitioner - HC

 

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