Blocking of Input Tax Credit - Input Tax Credit (ITC) - Goods ...

Case Laws GST

January 25, 2024

Blocking of Input Tax Credit - Input Tax Credit (ITC) - Goods purchased from the supplier whose gst registration was cancelled with retrospective effect - the supplier was found to be non-existent and not conducting business. - The petitioner contested this, providing invoices, e-way bills, and bank statements as proof of genuine transactions. - the matter is remanded for reconsideration by the assessing officer - HC

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Blocking of Input Tax Credit - Input Tax Credit (ITC) - Goods ...

Case Laws GST

January 25, 2024

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