9911796707
TMI Blog2024 (10) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 OF 2024 - - - GST - Denial of input tax credit - interpretation of Section 16(2)(c) of the Central Goods and Services Tax/State Goods and Services Tax Act, 2017 - HELD THAT:- Since the right to avail input tax credit is a conditional right, the petitioner cannot be given the benefit of input tax credit unless the amount of tax collected from the petitioner has actually been paid to the excheque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JASMINE M M (GP) JUDGMENT The issues raised in this writ petition are substantially covered against the petitioner by a judgment of a learned Single Judge of this Court in M.Trade Links v. Union of India [2024 KLT OnLine 1624]. I am in respectful agreement with the view taken by this Court in M.Trade Links (Supra). 2. Though the learned counsel appearing for the petitioner has extensively argued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision Bench of this Court in Nahasshukoor v. Assistant Commissioner and Others; 2023 SCC OnLine Ker 11369, where this Court held as follows: xxxx xxxx xxxx As stated already, the input tax credit is in the nature of a benefit or concession conferred under the statute. The impugned provisions prescribe certain conditions for the purchasing dealers to avail of the benefit. It is up to the purchasin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
