2025 (1) TMI 396

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..... Tax Credit (ITC) - HELD THAT:- Rule, returnable on 29th September, 2022. Notice to the learned Attorney General of India is already issued as per order dated 1.12.2020. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA MR SAHIL J RAO (13319) FOR THE PETITIONER ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP FOR THE RESPONDENT ORAL ORDER (PER : HONOURABLE MR. JUSTIC .....

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..... The second burden to be discharged by the purchaser is in respect of such supply made by the seller to him, the seller has actually paid through utilisation of Input Tax Credit admissible in respect of the said supply . In another words, the purchaser will be required to show that the seller has in respect of all past transactions made by him in relation to goods supplied by him, had utilised the .....

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