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TMI Blog2023 (10) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... g cogent and credible evidence for his claim regarding input tax credit. In the present case, the petitioner, despite show cause notice, chose not to provide any evidence in respect of his claim for the input tax credit, nor did he appear for a hearing on the date fixed. When the petitioner himself has given up his right to prove his claim for the input tax credit, this Court cannot help such an assessee by entertaining this writ petition. There are no substance in the present writ petition, which is hereby rejected. - HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For The Petitioner : By Adv A. Krishnan For The Respondent : Jasmine M.M.-G.P JUDGMENT Heard Mr A Krishnan, learned Counsel for the petitioner, Mr Akhil Shaji, holding for Mr Sreela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 16 of the CGST/SGST Act 2017 prescribes the conditions for being eligible to claim input tax credit. Subsection (2) of Section 16 begins with a non-obstante clause, and it provides thus: 16. Eligibility and conditions for taking input tax credit. xxx xxx xxx (2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless, (a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed; (b) he has received the goods or services or both. Explanation . For the purposes of this clause, it shall be deemed that the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ient shall be added to his output tax liability, along with interest thereon, in such manner as may be prescribed: Provided also that the recipient shall be entitled to avail of the credit of input tax on payment made by him of the amount towards the value of supply of goods or services or both along with tax payable thereon. . 4.1 There is another provision, i.e., Section 155 of the GST Act, which is in respect of the burden on the dealer for claiming input tax credit. Section 155 on reproduction reads as under: 155. Burden of proof. Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person. If there is a difference between GSTR 2A and GSTR 3B, then it is for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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