2025 (2) TMI 61

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..... king entitlement for Input Tax Credit - It was submitted that the purchaser will be required to show that the seller has in respect of all past transaction made by him in relation to goods supplied by him, had utilized the input tax credit, which was in respect of such supplies. HELD THAT:- Issue Rule returnable on 04.12.2024. By way of ad-interim relief, no coercive steps shall be taken by the r .....

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..... for seeking entitlement for Input Tax Credit (TTC for short), is imposed with discharging of burden of two kinds. The first burden which the purchaser is required to discharge, it was submitted, is that the seller is registered under the Goods and Services Tax and that he has actually paid the tax on the goods supplied by him. The second burden to be discharged by purchaser is in respect of such .....

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