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GST - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Input tax credit - refusal on the basis that the petitioner ...

January 11, 2024

Case Laws     GST     HC

Input tax credit - refusal on the basis that the petitioner availed of such credit on the basis of supplies from a non-existent supplier - the adjudication of this dispute hinges on the adequacy of evidence in support of the actual purchase and delivery of the goods to the petitioner. Such disputes cannot be conveniently addressed in proceedings under Article 226 of the Constitution of India. - HC

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