https://www.taxtmi.com/highlights?id=57337 Input Tax Credit (ITC) - Liability of tax on petitioners - the Person who supplied / sold the goods, ought to have been examined. They should have been confronted. - This is all the more necessary, because the respondent has taken a stand that the petitioners have not even received the goods and had availed input tax credits on the strength of generated invoices. - HC en-us Thu, 25 Mar 2021 20:35:01 +0530 Thu, 25 Mar 2021 20:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57337 Input Tax Credit (ITC) - Liability of tax on petitioners - the Person who supplied / sold the goods, ought to have been examined. They should have been confronted. - This is all the more necessary, because the respondent has taken a stand that the petitioners have not even received the goods and had availed input tax credits on the strength of generated invoices. - HC Highlights VAT and Sales Tax Thu, 25 Mar 2021 20:35:01 +0530 https://www.taxtmi.com/highlights?id=57337