HC dismisses input tax credit (ITC) claim, holding that the ...

Supplier's Tax Non-Compliance Blocks Input Tax Credit Claim Under Section 16(2)(c) Statutory Conditions

June 2, 2025

Case Laws GST HC

HC dismisses input tax credit (ITC) claim, holding that the petitioner cannot claim ITC when the supplier failed to deposit mandatory tax under Section 16(2)(c). Despite various precedents cited, the court emphasized the clear statutory requirement of actual tax payment by the supplier to the government. The provision mandates that ITC eligibility is contingent upon the supplier's tax compliance, and in this case, Shree Radhey International neither deposited the tax nor maintained valid registration. The court rejected the petitioner's arguments and upheld the taxing authorities' decision, thereby dismissing the petition without any further interference.

View Source

← Previous Next →

HC dismisses input tax credit (ITC) claim, holding that the ...

Supplier's Tax Non-Compliance Blocks Input Tax Credit Claim Under Section 16(2)(c) Statutory Conditions

June 2, 2025

Case Laws GST HC

You may also like:

Input Tax Credit - solar power panels procured and installed - blocked credit- When Electricity energy manufactured using the Solar Panels were supplied to TANGEDCO...

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...

Input Tax Credit - denial of credit capital goods of the unit -2 on the ground that credit cannot be availed before the commencement of commercial production as per...

Blocked input tax credit - issuance of credit notes by the supplier - denial of Input Tax Credit with regard to certain inputs - Both parties presented their arguments,...

This is a summary of a court judgment regarding the interpretation of Rule 86A of the Central Goods and Services Tax (CGST) Rules, which deals with the blocking of input...

Section 16(2)(c) of the Central/State Goods and Services Tax Act, 2017, denies input tax credit if the tax charged has not been deposited with the government. The High...

Input Tax Credit - Inputs - Promotional Products/Materials & Marketing items used by the Appellant in promoting their brand & marketing their products - The goods...

Input Tax Credit - Blocked Credits - Air Handling Units etc. (AHU) are sine qua non for a commercial mall and hence cannot he considered separate from the building or...

Input Tax Credit (ITC) - Constitutional validity of section 16(2)(c) of the CGST/WBGST Act - non-deposit of tax in the Government account by the suppliers which have...

Input tax credit (ITC) - Air Conditioned Stage Carriage - There is no exclusion of services from other taxable persons in the same line of business from this condition,...

Admissibility of input tax credit - blocked credit or not - GST paid on the procurement of plant and machines including the service of installation and commissioning -...

Blocking of Input Tax Credit - Input Tax Credit (ITC) - Goods purchased from the supplier whose gst registration was cancelled with retrospective effect - the supplier...

Input Tax Credit - blocked credit - solar power panels procured and installed - electrical energy generated by Solar Panel installed by the applicant is exempted goods...

Blocking of input tax credit / electronic credit ledger account - We should not be mistaken for saying as if errant dealer should be left scot free, if there is any...

Advance Ruling application on maintainability - Reversal of input tax credit to extent of tax element in credit note - no agreement between parties on credit notes not...

Quick Updates: