TaxTMI 
TaxTMI 
one of my client received intimation u/s 61 for the period 2019-20 requiring to deposit tax of Rs-104976/- due to non filing of GSTR 3B by the supplier. it has also been mention in the intimation that the assesse has done voilation of section 16(2)(c). however ITC is reflected in GSTR-2A but the supplier has not filied its GSTR-3B till the date of issue of ASMT-10. kindly advise what to do.
regardin section 16(2)(c)
08 Jan 2024 
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Input tax credit denial when supplier fails GSTR-3B - challenge demands using higher-court guidance and pursue appeals.
An intimation/demand was issued citing contravention of section 16(2)(c) where Input Tax Credit appears in purchase records (GSTR 2A) but the supplier had not filed GSTR 3B, prompting an ASMT 10 demand against the recipient. Contributors note recent Supreme Court guidance favorable to taxpayers but report inconsistent departmental application; practical advice is to file a reasoned reply and, for significant amounts, pursue appeals to preserve the opportunity to obtain a favourable decision. (AI Summary)
An intimation/demand was issued citing contravention of section 16(2)(c) where Input Tax Credit appears in purchase records (GSTR 2A) but the supplier had not filed GSTR 3B, prompting an ASMT 10 demand against the recipient. Contributors note recent Supreme Court guidance favorable to taxpayers but report inconsistent departmental application; practical advice is to file a reasoned reply and, for significant amounts, pursue appeals to preserve the opportunity to obtain a favourable decision. (AI Summary)